Section 27(2) in Bihar Value Added Tax Rules, 2005
(2)Every dealer or any other person required to pay any tax or interest or penalty under the Act shall pay the amount of tax or interest or penalty into Government Treasury, or any Bank authorised by the Commissioner in this behalf, by Challan in Form CH-I:Provided that if the circle incharge is satisfied that a dealer has been and is maintaining adequate funds in his bank account he may permit him to pay the amount of tax or interest or penalty, if any, through a crossed cheque drawn on a bank functioning at the place where the Government Treasury is situated or to any Bank to be specified by the Commissioner. Such permission may, at any time, be revoked without assigning any reason.Provided further that where a dealer is permitted to pay the amount of tax or interest or penalty, as the case may be, by a crossed cheque or crossed bank draft such cheque or draft, shall be drawn by the dealer in favour of the Deputy Commissioner or the Assistant Commissioner or the Commercial Taxes Officer in charge of the circle, as the case may be, to which the payment relates. Where the cheque or draft is on a bank other than a branch of the Reserve Bank or the State Bank of India it or the Bank authorised in this behalf shall also include an additional amount equal to the actual collection charges, if any.Explanation. - For the purposes of calculating penalty, if any, under the Act and the rules, the date of receipt of cheque or draft, as the case may be, by Bank or the treasury or the Circle concerned, as the case may be, shall ordinarily be deemed to be the date of payment by the dealer, save in the case of a cheque, which is dishonoured.
