Section 13 in The Punjab Forward Contracts Tax Rules, 1951
13.
(1)Any amount, payable by a dealer in respect of tax, penalty, composition money, registration fee or any other fee, 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 cheques in favour of the appropriate Assessing Authority at places, where the treasury business is conducted by the Imperial Bank of India, due regard being had to the provisions of Note 4 under rule 2.5 of the Subsidiary Treasury Rules.(2)Every such payment shall be accompanied by a Challan in form VI. Challan forms shall be obtainable free of charge at the District Excise and Taxation Offices.(3)Challans shall be filled up in quadruplicate. One copy of the challan shall be retained by the treasury, one copy shall be sent by the Treasury Officer to the District Excise and Taxation Office and the other two copies shall be returned to the dealer, duly signed, in proof of payment.
