Challan for payment of net tax or any other tax, interest or penalty to the appropriate
Government Treasury.
43. (1) Where a dealer or any person on behalf of such dealer is required to make payment of net tax or any other tax, interest or penalty, payable by, or due from, such dealer or, as the case may be, under the Act or rules made thereunder, to the appropriate Government Treasury, he shall obtain the challans for this purpose from any Government Treasury or from the office of any Deputy Commissioner or Assistant Commissioner.
(2) Such challans, in quadruplicate, shall be filled up and signed by the dealer or the authorised representative of such dealer and shall be presented to the appropriate Government Treasury.
(3)A dealer, for the purpose of making payment of interest payable by, or due from him, shall use separate challans.
(4) One copy of such challans evidencing payment of net tax or any other tax, interest or penalty shall be retained by the appropriate Government Treasury, one copy of such challans shall be sent to the appropriate assessing authority and the other two copies shall be returned to the dealer or to the, as the case may be, duly signed, as proof of payment. |