(1) Where a dealer or any person on behalf of such dealer is required to make payment of net tax or any other tax, interest, penalty, late fee,fee for registration under rule 5 and rule 5A, annual fee referred to in rule 110A, security referred to in rule 195A or fee referred to in rule 207, payable by, or due from, such dealer or, as the case may be, under the Act or rules made thereunder, to the appropriate Government Treasury, he shall obtain the challans for this purpose from any Government Treasury or from the office of any Additional Commissioner or Senior Joint Commissioner or Joint Commissioner or Deputy Commissioner.

(2) Such challans, in quadruplicate, shall be filled up and signed by the dealer or the authorised representative of such dealer and shall be presented to the appropriate Government Treasury.

(3) A dealer, for the purpose of making payment of interest payable by, or due from him, shall use separate challans.

(3A) A dealer, for the purpose of making payment of late fee payable by, or due from him, shall use separate challans.

(4) One copy of such challans evidencing payment of net tax or any other tax, interest , penalty, late fee, fee for registration under rule 5 and rule 5A, annual fee referred to in rule 110A, security referred to in rule 195A or fee referred to in rule 207, shall be retained by the appropriate Government Treasury, one copy of such challans shall be sent to the appropriate assessing authority and the other two copies shall be returned to the dealer as proof of payment.

(5) Notwithstanding anything contained in the provisions of sub-rule (1), sub-rule (2), sub-rule (3) and sub-rule (4), a registered dealer may make payment of net tax or any other tax, interest, penalty, late fee, fee for registration under rule 5 and rule 5A, annual fee referred to in rule 110A, security referred to in rule 195A or fee referred to in rule 207, payable by, or due from, him under the Act or rules made thereunder electronically through the concerned web sites of such banks as authorised by the Government under item (ii) of sub-clause (a), and sub-clause (b), of clause (3A) of section 2 to accept deposits for payments having provisions for accepting deposits for payments electronically, or through the web site of the Kolkata branch of the Reserve Bank of India referred to in item (i) of sub-clause (a) of clause (3A) of section 2 having provisions for accepting deposits for payments electronically.

(5A) A dealer, for the purpose of making payment of annual fee fee for registration or security referred to in rule 195A or fee referred to in rule 207, payable by, or due from him, shall use separate challans.

(6) Notwithstanding anything contained in sub-rule (5),-

(a) where the amount of net tax or any other tax or the aggregate of the amounts of net tax or any other tax, paid by a registered dealer, required to furnish return under sub-rule (1) of rule 34 or sub-rule (3) of rule 34A, in the year ending on the 31st day of March, 2009 in respect of the return or returns, as the case may be, for any year or years exceeds rupees ten lakh, such registered dealer shall make payment of net tax or any other tax, interest, penalty or late fee, payable by, or due from, him under the Act or rules made thereunder electronically through the concerned web sites of such banks as referred to in sub-rule (5) on and from the 1st day of November, 2009 until such time the certificate of registration granted to such dealer is cancelled under sub-section (1) of section 29 or under sub-section (2) of section 30;

(b) where the amount of net tax or any other tax or the aggregate of the amounts of net tax or any other tax, paid by a registered dealer, required to furnish return under sub-rule (1) of rule 34 or sub-rule (3) of rule 34A, other than the registered dealer referred to in clause (a), in a year which commences on or after the 1st day of April, 2009 in respect of the return or returns, as the case may be, for any year or years exceeds rupees ten lakh in such year, such registered dealer shall make payment of net tax or any other tax, interest, penalty or late fee, payable by, or due from, him under the Act or rules made thereunder electronically through the concerned web sites of such banks as referred to in sub-rule (5) from the first day of the year immediately following such year until such time the certificate of registration granted to such dealer is cancelled under sub-section (1) of section 29 or under sub-section (2) of section 30.