Section 12(4) in Himachal Pradesh General Sales Tax Act, 1968
(4)[ Before a registered dealer furnishes the return required by sub-section (3), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India, or at the office of the [Assistant Excise and Taxation Commissioner or Excise and Taxation Officer- in-charge of the District] [Sub-section (4) Substituted by Act No. 12 of 1979.], the full amount of tax due from him under the Act according to such returns and shall furnish along with the returns a receipt from such treasury, bank or office of the [Assistant Excise and Taxation Commissioner or Excise and Taxation Officer-in-charge of the District] [Substituted for the words 'District Excise and Taxation Officer' vide Act No. 18 of 1991.] showing the payment of such amount.Provided that no payment of such amount shall be accepted at the office of the [Assistant Excise and Taxation Commissioner or Excise and Taxation Officer-in-Charge of the District] [Substituted for the Words 'District Excise and Taxation Officer' vide Act No. 18 of 1991.] save through a [crossed cheque or] [The words 'crossed cheque or' inserted vide Act No. 4 of 1981.] bank draft payable at a [local branch of a Scheduled Bank] [Substituted for the words 'local Scheduled Bank' vide Act No. 18 of 1991 w.e.f. 2.11.1991.] in favour of the assessing authority [:] [The sign Substituted for the sign vide Act No. 4 of 1981 w.e.f. 15.11.1980.][Provided further that where the payment is made through a crossed cheque, such crossed cheque must be delivered in the office of the assessing authority concerned not less than ten clear days before the expiry of the due date prescribed under sub-section (3) for filing the return, and the dealer shall be deemed to have made the payment on the date on which such crossed cheque, after its presentation in the bank, is actually credited into the Government account and necessary receipt is issued by the bank in favour of the dealer:] [Proviso added vide Act No. 18 of 1991.][Provided further that where the payment is made through a crossed cheque and the cheque is dishonoured, the dealer shall be deemed to have not made the payment and shall be liable to any action which may be taken for not making payment under the Act or the rules framed thereunder.] [Proviso added vide Act No. 4 of 1981 w.e.f. 15.11.1980.]Explanation. - For the purposes of this sub-section "Scheduled Bank" means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 (2 of 1934).]
