Notwithstanding anything contained in rule 37, from such date and by such class of dealers, as may be decided by the State Government, the payment of tax, demand or any other sum shall be made electronically through the web portal of the Excise and Taxation Department. Where the payment has been made electronically, the authorized bank shall generate e-challan in Form VAT-II-A through a computer network. The authorized bank shall also forward a statement of such e-challan (called as e-payment scroll) daily in Form VAT XLII to concerned treasury of the state and a copy of such statement shall also be forwarded to the Accountant General, Himachal Pradesh. The date of payment for the purpose of these rules shall be the date of deposit generated on the e-challan in Form VAT-II-A.