Section 15(b) in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
(b)Before the submission of the monthly return under sub-rule (a) every dealer liable to pay tax shall deposit in cash in any treasury or sub-treasury or the State Bank of India, under challan in Form P.M., in quadruplicate, the amount of tax payable under section 3 of the Act on all sales of motor spirit as soon as in the monthly return.
