Section 41(1) in Punjab General Sales Tax Rules, 1949
(1)Any amount payable by a dealer in respect of tax, interest, penalty, composition money, registration fee or any other liabilities shall be paid into the appropriate Government Treasury. No payment of any such amount shall be accepted at the District Excise and Taxation Office except by crossed cheque or bank draft in favour of the appropriate Assessing Authority at places where the treasury business is conducted by the State Bank of Patiala due regard being had to the provision of note 4 under rule 25 of the subsidiary rules.[-] [Proviso omitted vide Punjab Government Gazttee Legislative Supplement part III Dated 26-8-1997.]Provided that where a cheque tendered by a dealer has once been dishonoured for want of funds in his account or for any other deficiency on the part of the dealer, cheques from such a dealer for the payment of tax, penalty, composition money, or any other liability shall not be accepted; and in such cases payment shall be accepted only in cash in accordance with the provisions of sub-rules (2) and (3) or in the form of a draft drawn on a local Scheduled Bank.
