Section 126 in Haryana Panchayati Raj Finance, Budget, Accounts, Audit, Taxation and Works Rules, 1996
126. Mode of realisation. [Sections 92 and 150.]
- All taxes, cesses and fees levied by a Panchayat Samiti or a Zila Parishad, as the case may be, shall be realised through its officer [or official] [Inserted vide Haryana Government Notification No. G.S.R. 69/H.A. 11/94/S.209/2000, dated 19.10.2000.] authorised by it in this behalf :Provided that surcharge on stamp duty, if imposed, shall be realised through the Registrar or Sub-Registrar concerned, to whom the assessing authority shall supply a copy of the notification imposing the surcharge for realising the amount of surcharge on stamp duty from the persons concerned and the Registrar or Sub-Registrar, as the case may be, shall issue a receipt for the amount of the surcharge received by him :Provided further that an assessee may make the payment either direct at the office of the assessing authority concerned in person or through his agent or by money order or by cheque to be drawn in favour of the Panchayat Samiti or Zila Parishad, as the case may be, or to the said officer at the time of presentation by him of the demand slip to the assessee or his visit to the area :Provided further that the said officer on receipt of the amount of demand slip shall make an entry of the payment in his collection challan Form XLVIII and shall issue receipt in Form XLIX which shall be prepared in duplicate by means of carbon process.
