Section 40(4) in Himachal Pradesh Value Added Tax Rules, 2005
(4)The return in Form VAT-XV shall be sent to the appropriate Assessing Authority or the circle Excise and Taxation Inspector posted for Value Added Tax work at places other than the district headquarters, together with the treasury or bank receipt in proof of payment of the tax due. The original copy of the return shall be retained in the office and the duplicate copy shall be returned to the dealer after acknowledging the same by signing and affixing the dated official stamp and the inward number.
