37. Mode of payment of tax etc.-

(1) Any amount payable by a dealer in respect of tax, interest, penalty, composition money, registration fee or any other liability or amount due under the Act or these rules shall be paid into Appropriate Government treasury. No payment of any such amount, shall be accepted at the office of the Assistant Excise and Taxation Commissioner, or the Excise and Taxation Officer in-charge of a district except through a Bank Draft or crossed cheque payable at a local Scheduled Bank in favour of the Assessing Authority.

(2) All payments under the Act shall be made by a Challan in Form VAT- II, obtainable free of charge at the District Excise and Taxation Office and its sub-offices.

(3) Challan shall be filled up in quadruplicate. The copy of the challan marked as "Duplicate" shall be retained by the treasury, the copy marked as "Original" shall be sent by the Treasury Officer to the Assistant Excise and Taxation Commissioner or Excise and Taxation Officer In-charge of the district and the copies marked as "Triplicate" and "Quadruplicate" shall be returned to the person making payment, duly signed, in proof of payment. The "Triplicate" copy or the challan shall be furnished by the person making the payment to the Assessing Authority alongwith the return or application.