42. Payment of sums deducted under Section 34 and Section 35.
(1)(a)Where a deduction of any amount is made by a person under sub-section (1) of Section 34 he shall issue a certificate in Form 41 in duplicate to the dealer selling or supplying the goods;(b)where a deduction of any amount is made by a person under sub-section (1) of Section 35, he shall issue a certificate in Form 42 in duplicate to the dealer selling or supplying the goods.(2)The amount deducted under sub-section (1) of Section 34 or sub-section (1) of Section 35 by a purchaser shall be deposited by him in the Government Treasury by challan in Form 39 in quadruplicate. [The deposit shall be made within ten days from the date of deduction.] [Substituted by Notification No. A-5-2-96-ST-V(8), dated 9-2-99 for the words 'The deposit shall be made within ten days from the date of issuing certificate in form 41' (w.e.f. 9.2.99).] One copy of the challan shall be retained by the Treasury, one copy shall be sent by the Treasury Officer to the appropriate Commercial Tax Officer and other two copies shall be returned to the purchaser duly signed as proof of payment. Out of the two copies received one copy shall be sent by the purchaser to the appropriate Commercial Tax Officer.(3)Notwithstanding anything contained in sub-rule (1) of Rule 19, the dealer supplying or selling goods to the person shall, unless the contrary is proved, be deemed to have paid tax on the turnover of goods sold to the person, if he furnishes one copy of the certificate in Form 41 or in Form 42, as the case may be, as if he had credited the amount of tax with the treasury by challan. The certificate shall be filed along with the return in Form 12 if the taxable turnover is included in the return or separately, if it is received late from the person.
