Section 42(2) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(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 by tenth day of the following month] [The words 'The deposit shall be made within ten days from the date of deduction' substituted for the words 'The deposit shall be made within ten days from the date of issuing certificate in form 41' by Notification No.8, dated 9.2.99 w.e.f. 9.2.99. Further, for the word 'within ten days from the date of deduction', 'by tenth day of the following month' is substituted by Notification No.85 dated 24.07.2002.] 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 send by the purchaser to the appropriate Commercial Tax Officer.
