11A. Submission of return in case of price variation

(1) The return under clause (a) of sub-section (1) of Section 19A shall be in Form 8A.

(2) Every return referred to in sub-rule (1) shall be accompanied by a Treasury chalan in support of payment of the full amount of the tax payable on the amount received by him on account of price variation, or a crossed cheque or crossed demand draft in favour of the assessing authority, for such amount :

Provided that a dealer may instead of submitting a Treasury chalan in support of payment of the tax, specify in the return the name of the Treasury and the number and date of the Treasury chalan and produce the Treasury chalan before the assessing authority whenever demanded by such authority.