(1) Every dealer or person shall pay the amount of tax, penalty, fee, interest, or any other amount, direct into the Government Treasury or at the designated branch of a scheduled Bank which for the time being, is transacting treasury business of the Government of Chhattisgarh or electronically as per the provisions of Chhattisgarh Treasury Code Volume-I and Volume-II, either in cash or by a cheque or bank draft drawn on any scheduled bank. Subject to the provisions of sub-rule (6), no payment of any such amount shall be accepted at the office of the Commercial Tax Officer or any other authority appointed by or under the Act .

Provided that where the dealer is the Central or a State Government or any of their departments, the payment may be made by book adjustment and intimation thereof sent to the appropriate Commercial Tax Officer within thirty days of such payment.

(2) Where payment of any amount payable under the Act other than the amount of tax deducted at source under section 27 is to be made in cash every such payment shall be made by a challan in form 34 and the payment of the amount of tax deducted at source under section 27 shall be made in form 35. The challan in form 34 or 35 shall be filled in five copies.

(3) Where payment is made by cheque or bank draft,-

(a) the cheque or bank draft shall be crossed and made payable to the Government of Chhattisgarh with the following endorsement .

'Pay to Government of Chhattisgarh under head 040-commercial tax'

(b) the cheque or bank draft shall be tendered to the bank along with challan in form 34 or 35, as the case may be, in five copies duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;

(c) the cheque or bank draft shall be payable on the date of presentation and shall not be post-dated;

(d) the date on which adjustment is made and the amount covered by the cheque or bank draft is credited by the bank into Government account by challan, shall be deemed to be the date of payment of the amount to which the cheque or bank draft relates.

(4) Where payment of any amount under sub-rule (2) or sub-rule (3) is made into the bank directly, the challan presented by the dealer need not be passed by the Treasury Officer or the Commercial Tax Officer concerned and it shall be directly accepted by the bank.

(5) On crediting the amount to Government account, the bank shall return to the payer the third and fourth copy of the challan duly signed and forward the original copy directly to the Commercial Tax Officer concerned and retain second and the fifth copy, to be forwarded to the Treasury Officer with the daily account The fifth copy shall be sent by the Treasury Officer to the Accountant General, Chhattisgarh.

(6) Notwithstanding anything contained in sub-rule (1) any amount upto such a limit that the Commissioner with the previous approval of the State Government, notify, may be paid in the office of the appropriate Commercial Tax Officer.

(7) Every dealer shall compulsorily pay tax electronically.