Section 19(1) in Uttarakhand Value Added Tax Rules, 2005
(1)Unless otherwise expressly provided, any amount payable under the Act or the Rules as tax, fee, penalty, interest, composition money, fine, sale proceeds or any other money shall be deposited in any of the following manner along with challan in Form VI in quadruplicate:(a)in cash in any treasury or sub - treasury or State Bank of India or its subsidiary Bank or any Public Sector Bank or any other Bank authorized by Reserve Bank of India and notified by the State Government, authorized to accept deposits under the Act, or(b)by draft drawn in favour of the depositor on such bank, or(c)by cheque either issued by the depositor to self on such bank or drawn in his favour on such bank .(d)by book transfer in case of Government Departments, if so desired;(e)[ By e-payment:] [Clause (e) of sub-rule (1) of Rule 19 inserted vide Notification No. 381/XXVII(8)/2008 dated 18-8-2008]Provided further that no tax shall be deposited by book transfer where the amount relates to the recovery of tax by way of tax deduction at source under the provisions of Section 35 of the Act.Explanation. - Unless it is repugnant with subject or context, for the purposes of this rule and of other rules in this Chapter, "bank" includes its branches also.
