Section 7 in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
7. Deposit of Tax.
(1)Every tobacconist shall pay the tax due according to his books of accounts, in advance of the returns, on a monthly basis within 21 days of the close of each month.(2)The deposit of tax shall be made in a Government treasury or a bank authorised to receive money on behalf of the State Government.(3)All payments under the Act shall be made into the concerned treasury or the bank by means of a challan in form LTT-4.
