Section 29. All taxes under this Act, except when they are deducted under section eight or section nine, shall be payable on the first day of April in each year:

PART VI. PAYMENT: 29. All taxes under this Act, except when they are deducted under section eight or section nine, shall be payable on the first day of April in each year: Totalments. ACT No. IX of 1869. 253 Instalments. Provided that, in every case where the amount so payable equals or exceeds rupees twenty-four, it may be paid in each year by two equal instalments: the first instalment to be paid on some day not later than fifteen instalments, and the second instalment on the first day of October.