(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.
Liability to pay tax and other dues. sections 9, 14 and 60.
Manner of payment of tax and other dues.
section 60.
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(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.
36. There shall be maintained in the office of the officer incharge of each district a daily collection register in Form VAT-G7 wherein shall be recorded the particulars of every challan received in proof of payments made under the Act or these rules.
37. The officer in charge of each district shall maintain a demand and collection register in Form VAT-G8 in respect of dealers registered under the Act showing the returns filed, assessments framed and payments made under the Act or these rules by each dealer.
38. In the first week of each month the officer incharge of each district shall prepare a statement showing collection of various amounts paid under the Act or these rules and shall forward it to the Treasury Officer of his district for verification. If any discrepancy is discovered at the time of verification the officer incharge of the district shall arrange reconciliation.