Section 10(4) in Punjab General Sales Tax Act, 1948
(4)Before any registered dealer furnishes the returns required by sub-section (3), he shall in the prescribed manner, pay into Government Treasury or the Reserve Bank of India or at the District Excise and Taxation Office, the full amount of tax due from him under the Act according to such returns and shall furnish alongwith the returns receipt from such treasury, Bank or District Excise and Taxation Office showing the payment of such amount :Provided that no payment of such amount shall be accepted at the District Excise and Taxation Office made through a bank draft or crossed cheque drawn on a local scheduled bank in favour of the assessing authority.
