(1)Every employer, other than the Government of Madhya Pradesh, and every person shall pay the amount of tax, penalty or any other amount due from or imposed upon him direct into the treasury. No payment of any such amount shall be accepted in the office of the Profession Tax Assessing Authority or any other Authority appointed under the Act.(2)Every payment under sub-rule (1) shall be made by Challan in Form 10 under the head 028-Other Taxes on Income and Expenditure B-Taxes on Professions, Trade, Callings and Employments. The Chalan shall be in quadruplicate.(3)[ The tax or any other amount may be deposited through interest. The provisions of sub-rule (6) of Rule 37 of the Madhya Pradesh Vat Niyam, 2006 shall apply mutatis mutandis to such payment.] [Inserted by M.P. Notification No. F-A-5-6-06-1-V (35), dated 1-5-2006.](4)[ Notwithstanding anything contained in sub-rule (1), any amount of tax up to such a limit that the Commissioner with the previous approval of the State Government, may decide, may be paid to the Professional Tax Assessing Authority.] [Inserted by M.P. Notification No. F-A-5-6-06-1-V (81) dated 28-12-2006.]
