(1) The amount of,-

(a) tax due, where the returns are furnished without receipt showing fullpayment thereof; or

(b) tax assessed under sub-section (2) of section 40, sub-section (4) or (5) of section 42A, sub-section (1) of section 43 and sub-section (1) of section 44, less any sum paid by the dealer in respect of the tax period; or

(c) composition money paid under rule 8; or

(d) the amount of interest levied; or

(e) penalty under sub-section (1) of section 28, sub section (2) section 34, sub section (3) of section 34, sub-section (5) of section 42, sub-section (2) of section 43, sub-section (1) of section 44, subsection (5) of section 50, sub-section (1) of section 52, sub-section (5) of section 61 and sub-section (13) of section 73; or

(f) interest under sub-section (1) of section 34; or

(g) any other amount due under the Act,

shall be paid by the dealer into the Government Treasury or through e-payment or through a crossed demand draft or banker' cheque drawn in favour of the Deputy /Assistant Commissioner or the Sales Tax Officer of the circle, on any branch of a scheduled bank of that place, where the Government Treasury is situated, within thirty days from the date of service of the notice of demand.

Provided that the Government may ask a certain or all class of dealers to make payment through e-payment only from the date as notified by the Government.

(2) The amount of tax due under section 45 shall be paid in cash to the assessing authority including the officer-in-charge of the check-post or barrier referred to in section 74.

(3) For the purpose of calculating interest and penalty under the Act and these rules, the date of receipt of the crossed demand draft by the Deputy / Assistant Commissioner or the Sales Tax Officer, as the case may be, shall ordinarily be deemed to be the date of payment by a dealer save in the case of a crossed demand draft is dishonoured.

(4) Payment of any tax, composition money or penalty or interest save as specified in sub-rules (2) and (5), shall not be accepted in cash.

Provided that where payment made by a crossed demand draft or Banker' cheque is furnished along with return in Form-201 or Form -002 for a tax period, such crossed demand draft or banker' cheque shall be accepted.

(5) The amount of tax and penalty levied under sub-sections (5), (7) and (11) of section 74 and sub-rule (16) of rule 84, shall be paid in cash to the Assistant Sales Tax Officer or the Sales Tax Officer of the R.R. Unit or the officer- in- charge of the checkpost or barrier or the Sales Tax Officer, as the case may be.

(6) Any payment into the treasury shall be accompanied by a challan in Form-VAT-317

(7) The challan shall be filled up in quadruplicate and one part of the challan shall be retained in the treasury, one part of the challan shall be sent by the treasury to the Deputy / Assistant Commissioner or the Sales Tax Officer, as the case may be, and the other two parts shall be returned to the dealer, as a proof of payment.

(8) If any tax is paid to any officer-in-charge of check-post or barrier or Sales Tax Officer or Deputy / Assistant Commissioner, as the case may be, such payment of tax shall be adjusted against the tax payable by a dealer for the tax period during which such payment is made and the receipt in original issued by such officer or Deputy / Assistant Commissioner, as the case may be, shall be furnished alongwith the return to which such payment relates, as proof of payment of tax.