Section 41(4) in Punjab General Sales Tax Rules, 1949
(4)Where the amount payable by a dealer is paid into the branch of the State Bank of Patiala, the Manager thereof shall return to the dealer, duly signed in proof of payment, parts 'C' and 'D' of the challan form and forward parts "A and B" of the challan form alongwith a detailed list of deposits and the amount of deposits received by the Manager to the Treasury Officer of the district in which the branch is situated on the first day of the month next following.
