(1) The tax payable under this Act shall be paid in the prescribed manner.

(2) The amount of tax due from any person who stands enrolled before the commencement of any year shall be 14[paid by him on or before the 31st day of July of that year]: 

Provided that subject to such conditions and restrictions as may be prescribed, an enrolled person shall not be required to make payment of tax in terms of his certificate of enrolment in respect of the year or years, during which he is not temporarily engaged in any profession, trade or calling in West Bengal.