(a) A dealer shall furnish a return of sale of goods in form P- 4 for every month to the Petrol Taxation Officer on or before 21st day of next following month. 2[The return shall be accompanied be depot-wise details in Form P4A].
(b) The tax payable on the sales made in a month shall be paid in the Treasury against the challan in Form P-5 within fifteen days from the expiry of the said month. 4th foil of the receipted challan or any other proof for having made the payment shall be attached to the monthly return.
(c) The dealer may deposit the tax by a crossed cheque/ crossed bank draft alongwith a challan in Form P-5 duly filed in and signed by him in the office of Chief Petrol Taxation Officer who shall issue provisional receipt in Form P-6. The cheque/bank draft shall soon thereafter be deposited in the Treasury. The 3rd and 4th foils of the receipted challan obtained from the Treasury shall be delivered to the dealer, and the provisional receipt issued earlier shall be surrendered by him and cancelled by the said authority under his signatures.
(d) On receipt of the return the Petrol Taxation Officer may examine the account books and other records of the dealer and make such other inquiries as he may consider necessary for the purpose of satisfaction that the return is correct and complete and the amount of tax and any other sum payable under the Act, has been paid. If the Officer is satisfied in respect of the correctness of the return and the dealer having paid the amount of tax or any other sum payable under the Act, he shall issue a certificate in Form P-7. Number and date of issue of certificate shall be recorded on the return.
1. Rule 15 substituted by SRO-218 dated 9-4-1979.
2. Inserted by SRO 220 of 2014, dated 15.07.2014.
Explanation.–– The date of encashment of the cheque/bank draft shall be the date of payment.
1[(e) Notwithstanding anything contained in this rule, any dealer or class of dealers as may be specified by the Commissioner by a notification, shall file the return electronically alongwith the proof of payment within the period prescribed in this rule.]
2[15-A. Electronic payment. ––(1) Notwithstanding anything contained in rule 15, tax or any other sum payable under the Act may also be paid electronically.
(2) Where the payment of tax, demand or other sum has been made electronically, the authorised bank shall generate e-challan in Form P-5-A through a computer network. The authorised bank shall also forward a statement of such e-challans (called as e-payment scroll) daily in Form P- 5-B to the authorities as may be notified by the Commissioner. The date of payment for the purpose of these rules shall be date of deposit generated on the e-challan in Form P-5-A. The date of payment for all accounting purposes shall be the date of generation of e-payments challan and the daily statement from bank shall mention this date.]