Section 41 in Punjab General Sales Tax Rules, 1949
41. Payment of tax, penalty, interest and registration fees - Procedure :.
(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.(2)[ All payment made under section 10 of the Act shall be made in Challan Form ST XI, which will be available free of charge at the District Excise and Taxation Offices] [Substituted by Notification 3rd January, 1991 effectibe from 1st April, 1991. Before substitution this sub-rule read as under :'All payments made under the Act excepting voluntary payment under section 10 shall be in challan form ST XI. The voluntary deposits of tax by the dealer under section 10 of the Act shall ].(3)Challan shall be filled up in quadruplicate. One copy of the challan shall be retained by the treasury, one copy sent by the Treasury Officer to the District Excise and Taxation Office and the other copies shall be returned to the dealer, duly signed, in proof of payment.(4)Where the amount payable by a dealer is paid into the branch of the State Bank of Patiala, the Manager thereof shall return to the dealer, duly signed in proof of payment, parts 'C' and 'D' of the challan form and forward parts "A and B" of the challan form alongwith a detailed list of deposits and the amount of deposits received by the Manager to the Treasury Officer of the district in which the branch is situated on the first day of the month next following.(5)The Treasury Officer of the district shall retain part 'A' of the challan form and forward part 'B' thereof to the District Excise and Taxation Officer.
