|
35.
Manner of payment of tax and other dues. section 60.
(1)
Any person who has to pay any amount due under this Act shall present a duly
filled in challan in form VAT-C1 in quintuplicate along with the amount to be
deposited either in cash or through a crossed bank draft or pay order in favour
of the assessing authority, drawn on Scheduled Bank with a branch at the
headquarters of the assessing authority or at the head office of the business of
the dealer or at the branch office separately registered under the Act, to the
Bank authorised to receive the money on account of the State Government. There
the money will be received and credited to the proper head of account and an
acknowledgement granted to the depositor by returning to him the original
challan and the fifth copy of the challan. The other three copies of the challan
having been retained by the Bank will be forwarded to the Treasury officer with
the daily account. The Treasury officer will forward the duplicate copy to the
officer incharge of the district concerned and retain the triplicate copy in his
office. He will send the fourth copy to the Audit Office.
(2)
Any amount due under the Act may also be paid by submitting a refund adjustment
order in Form VAT-G9 or interest payment order in Form VAT-G10 to the assessing
authority.
(3)
In exceptional circumstances payment of any amount due under the Act may also be
received in cash by the Commissioner or by an officer appointed to assist him
under sub-section (1) of section 55 of the Act against receipt in Form VAT-G4:
Provided
that any payment received under the foregoing provision, shall be deposited into
the Government treasury on the same or the next working day in the name of the
person making the payment.
|