Notwithstanding anything contained in any rule, the State Government may, from time to time, by notification in the official Gazette, specify the period starting on or after the dates mentioned therein, the class or classes of dealers,-

(a) who shall pay tax, interest, penalty, late fee or any amount due and payable by or under the Act electronically, in chalan MTR-6 appended to this rule, in the Public Sector Banks; and

(b) to whom the remittance of refund due under the Act shall be made through the Electronic System or such other system for the said purpose.

Provided that, the said dealers may also pay the amount under clause (a), during the period the bank notes of existing series of denomination of the value of five hundred rupees and one thousand rupees ( hereinafter referred to as "the specified bank notes") are permissible to be the legal tender by the Central Government by notification under sub-section (2) of section 26 of the Reserve Bank of India Act, 1934 ( 2 of 1934 ), for making payment towards tax, interest and penalty, by way of cash including specified bank notes in the said Banks.

CHALAN

FORM NUMBER MTR-6

(See Rule 17, 18, 40, 45 and 45A)

ACCOUNT HEAD