Section 4: Carrier responsible for payment of tax

4. Carrier responsible for payment of tax (1) The tax leviable shall be collected by the carrier at the time the fare is paid. (2) The carrier shall, not later than the last day of the month following the date of collection of the tax under subsection (1), pay the tax to the Accountant-General in such manner as the Accountant-General shall direct. (3) Any carrier who fails to pay the tax within the time limit specified in subsection (2) shall be liable to a surcharge representing— (a) 10 per cent of the tax together with 100 rupees for the first month or part of the month during which the tax remains unpaid; and (b) 2 per cent of the tax for each subsequent month or part of the month during which the tax remains unpaid. [S. 4 amended by Act 32 of 1985.]