When taxes due

(1) All taxes imposed by sections 21, 22, 23 and 23A shall be paid by and recoverable from the owner of the land in respect whereof the same are chargeable and shall be deemed to become due on the first day of April in respect of the twelve calendar months beginning on that date and shall be paid to the Commissioner of Land Tax. (2) If any tax remains unpaid after the due date, a sum equal to one per cent of the amount in arrears shall be added thereto 17 per month commencing from the last day in the month in which it becomes due and continuing until the date of payment and the provisions of this Act relating to collection and recovery of tax shall apply to the collection and recovery of such sum. (3) Where the tax is paid by the due date, a discount equivalent to five percent of tax shall be granted to the taxpayer.