Section 4 in Punjab Education Development Rules, 1999
4. Collection of cess.
[Section 6(1)] - (1) The Department of Excise and Taxation shall collect the amount of cess in accordance with the rate notified by the Government under Section 6 of the Act.(2)The amount of the cess so collected under sub-rule (1), shall be transferred by the Department of Excise and Taxation direct to the Fund through bank draft or banker's cheque within a period of the first ten days of the month or the quarter of the financial year depending upon the unit of the period of collection of the cess.
