(1) The
development tax required to be paid pursuant to this Act has to be paid to
the prescribed office in the installments as prescribed.
Provided that, if a person wishes to pay in lump sum the whole
amount of the development tax required to be paid by the person, this
Section shall not be deemed to bar for making of such payment.
(2) The time limit for the payment of the development tax and other
relevant procedures shall be as prescribed.