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Tax Payment : Any owner or occupier liable to pay tax on any holding, pay the same in equated quarterly installments by 30th day of June, 30th day of September, 31st day of December and 31st day of March of the financial year when tax is to be paid.        Rebate : In the event of tax being paid in one installment for the financial year by the 30th day of June, a rebate of 3% shall be given.        Fine : If any owner or occupier liable to pay tax makes a default in this regard, shall pay 5% on the amount due as surcharge.
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