(1) Notwithstanding anything to the contrary contained in rules 36 and 37, the Excise Commissioner,

Madhya Pradesh or the officer authorised by the Excise Commissioner in this behalf, shall make payment of tax on foreign liquor, supplied form the warehouses, in accordance with the provisions of the rule 37 and the payment so make shall be deemed to have been made for and on behalf of the dealer whose foreign liquor has been supplied from the warehouses to the dealers holding F.L.-1/F.L.-1AAAA license under the Madhya Pradesh Excise Act, 1915.

(2) Where the payment is made by book adjustment, intimation thereof shall be sent to the appropriate

Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf within fifteen days of such payment.

(3) for the amount paid under sub-rule (1), the Excise Commissioner or the officer authorised by the

Excise commissioner in this behalf, shall issue a certificate in form 31-AB, obtained from the appropriate Commiercial Tax Officer or any other officer authorised by the Commissioner in this behalf, in duplicate to the dealer whose foreign liquor has been supplied, within fifteen days of the payment of such amount.

(4) Notwithstanding anything to the contrary contained in sub-rule (2) of rule 21, the dealer selling

foreign liquor shall, unless the contrary is proved, be deemed to have paid tax on the turnover of foreign liquor supplied from the warehouses, if he furnished one copy of the certificate in form 31-AB as if he had credited the amount of tax in the treasury by challan. The certificate shall be filed along with the return in form 10.