(1) (a) Omitted w.e.f. 01-01-2022

(aa) Omitted w.e.f. 01-01-2022.

(b) Every dealer dealing in commodities mentioned in Schedule III required to furnish monthly return under sub-rule (2) of rule 19 shall, within a period of twelve days immediately succeeding the month for which such return is required to be furnished, pay into the Government Treasury, the tax due and payable in such month along with the amount of interest if any payable by him under the provisions of the Act and shall submit to the Commercial Tax Officer one copy of the chalan receipt in Form 207 on or before the date prescribed for submission of return:

Provided that the payment of tax, interest, penalty or any other amount due under the Act may be made either in cash or by means of crossed cheque or bank draft:

Provided further that, if the payment is made by a cheque, then such cheque shall be drawn in favour of anyone of such banks which are authorized by the Government to receive such payments.

(c) Notwithstanding anything contained in this rule, the Commissioner may, provide separate procedure for method of such payment in the electronic form.

(2) Omitted w.e.f. 01-01-2022.

(2A) Omitted w.e.f. 01-01-2022

(3) Where a revised return is furnished by a dealer in accordance with sub- section (4) of section 29 and if such revised return show that an amount of tax payable is higher than that already paid, then such dealer shall pay in the Government Treasury, the additional amount of tax due and payable in accordance with such revised return along with the amount of interest, if any, within the time prescribed for furnishing such revised return and such dealer shall within three days of such payment submit to the Commercial Tax Officer one copy of the receipted chalan in Form 207.

(4) Subject to the provisions of sub-rule (1) where a Government department or the office is liable to pay tax under the Act, the officer authorized by the Government in respect of such department or the officer in charge of such office, shall as soon as may be convenient, pay the amount of the tax into the Government Treasury and one copy of the receipted chalan in Form 207 shall be submitted to the Commercial Tax Officer concerned on or before the date prescribed for submission of return.

(5) Any sum determined by way of composition of an offence in accordance with section 89 shall be paid into the Government Treasury within the time specified in the order determining such composition and the person shall within three days of such payment, submit a copy of the receipted chalan in Form 207 to the officer determining the composition.

(6) Every payment of tax, lump sum tax, tax deducted at source under section 59B, interest, penalty, composition money or cost awarded by the Tribunal shall be made by way of chalan in Form 207 obtained from a Government Treasury or the office of the Commercial Tax Officer.

(7) Payment made into a Government Treasury shall be by way of chalan in quadruplicate. The copies marked "Original" and "Duplicate" shall be returned to the dealer duly receipted of which the copy marked "Duplicate" shall be submitted to the respective Commercial Tax Officer, in accordance with the provisions of this rule.

(8) Subject to the provisions of section 44, no payment of tax, interest, penalty, composition money or cost awarded by the Tribunal shall be made in cash to any officer or authority appointed by or under the Act.

(9) In case of payment made otherwise than in cash under this rule, the date of realization of payment in the Government Treasury shall be the date of payment.