15. Payment of Tax
(1) In the case of a registered VAT dealer, the tax declared as due in Form JVAT 200, shall be paid not later than 21st day after the end of the tax period in Form JVAT 205.
(2) The Form JVAT 200, return shall be accompanied by a receipt from Government treasury, or a crossed demand draft or a crossed cheque drawn on the local bank in the State of Jharkhand in favour of the authority prescribed.
Provided, if the In-charge of the circle, is satisfied that a dealer has been and is maintaining adequate funds in his bank account, he may permit him to pay the amount of tax including penalty, if any where such amount exceeds Rs.1,000/- through a crossed cheque or crossed bank draft on bank functioning at the place where the Government Treasury is situated. Such permission may, at any time, be revoked without assigning any reason:
Provided further that where a dealer is permitted to pay the amount of tax including penalty if any by a crossed cheque or crossed bank draft such cheque or draft shall be drawn by the dealer in favour of and be forwarded by registered post to the in-charge of circle as the case may be to which the payment relates. Where cheque or draft is on a bank other than a branch of the Reserve Bank or the State Bank of India, it shall also include an additional amount equal to the actual collection charges.
Explanation –
(1) For the purpose of calculating penalty, if any, under the Act and these rules the date of receipt of cheque or draft, as the case may be, by the authority aforesaid shall ordinarily be deemed to be the date of payment by the dealer, save in the case of a cheque, which is dishonoured.
(2) Notwithstanding anything, contained in sub-rule (1), the Commissioner may, by a notification issued in this behalf empower any authority appointed under Section 4 for the purpose of receiving payment of tax or penalty or both in cash. Such order shall be subject to such conditions and restriction as may be imposed by the notification.
(3) A Challan shall be filled up in quadruplicate. The portion of the Challan marked "Original" shall be sent by the Treasury Officer to the Commercial Taxes Officer in-charge of the sub-circle, if the payment relates to a sub-circle and to the Deputy Commissioner or the Assistant Commissioner of the circle in other cases. A portion of the challan marked "Duplicate" shall be returned to the dealer or the payer after being duly receipted. The dealer or the payer shall retain the portion marked "triplicate" and shall furnish the portion marked "Quadruplicate" along with his return to the authority prescribed in Rule 57.
(4) Notwithstanding anything contained in sub-rule (1) or sub-rule (2) the State Government may by an order provide for the acceptance or payments of any tax or penalty directly by any branch of the State Bank of India or of any other Scheduled Bank. The manner in which such payments shall be made by a dealer or accepted by the Branch of the Bank and other matters incidental thereto shall be specified in the order and be subject to such conditions and restrictions as may be laid down therein.
(3) If any registered VAT dealer having furnished a return in Form JVAT 200 and subsequently furnish a revised return under sub-rule (5) of rule 14, shall pay the different amount of tax according to the Revised Return, along with an Interest @ 1% per month.
(4) In the case of a registered VAT dealer or any other dealer or person, liable to pay tax, interest or penalty thereof, shall be paid into the Government Treasury by such date as may be specified in the notice issued for the purpose, such tax, Interest, Penalty or any other dues shall be paid in Form JVAT 205.