3. Every person who is liable to pay the surcharge under this Act shall, notwithstanding that no assessment has been made on him, pay to the Commissioner-General
(i)
| | (a) not less than fifty per centum on or before August 15, 1989 ; and | | |
| | (b) the balance on or before November 15, 1989, | | |
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(ii)
| | (a) not less than fifty per centum, or, or before August 15, 1990 ; and | | |
| | (b) the balance on or before November 15, 1989. of the amount of the surcharge payable by him for the relevant year commencing on April 1, 1990. | | |
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