(1)Every dealer or person shall pay the amount of tax, penalty, fee, composition money, interest, or any other amount due from or imposed upon him, direct into the Government Treasury or at the branch of the State Bank of India or the branch of the State Bank of Indore which for the time being, is transacting treasury business of the Government of Madhya Pradesh either in cash or by a cheque or bank draft drawn on any scheduled bank. Subject to the provisions of sub-rule (6), no payment of any such amount shall be accepted at the office of the Commercial Tax Officer or any other authority appointed by or under the Act:Provided that where the dealer is the Central or a State Government or any of their departments, the payment may be made by book adjustment and intimation thereof sent to the appropriate Commercial Tax Officer within thirty days of such payment.(2)Where payment is made in cash every such payment shall be accompanied by a treasury receipted challan in Form 39 in quadruplicate, challan form shall be obtainable at the office of any Commercial Tax Officer.(3)Where payment is made by cheque or bank draft,-(a)the cheque or bank draft shall be crossed and made payable to the Government of Madhya Pradesh with the following endorsement:'Pay to Government of Madhya Pradesh under head 040-commercial tax'(b)the cheque or bank draft shall be tendered to the bank alongwith challan in Form 39 in quadruplicate duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;(c)the cheque or bank draft shall be payable on the date of presentation and shall not be post-dated;(d)the date on which adjustment is made and the amount covered by the cheque or bank draft is credited by the bank into Government account by challan, shall be deemed to be the date of payment of the amount to which the cheque or bank draft relates.(4)Where payment of any amount under sub-rule (2) or sub-rule (3) is made into the bank directly, the challan presented by the dealer need not be passed by the Treasury Officer or the Commercial Tax Officer concerned and it shall be directly accepted by the bank.(5)On crediting the amount to Government account, the bank shall return to the dealer the original and duplicate copies of the challan duly signed and forward the triplicate copy directly to the Commercial Tax Officer concerned and retain the quadruplicate copy, to be forwarded to the Treasury Officer with the daily account.(6)Notwithstanding anything contained in sub-rule (1) any amount upto such a limit that the Commissioner with the previous approval of the State Government, notify, may be paid in the office of the appropriate Commercial Tax Officer.
