42. General mode of payment of tax, demand or other sum.
(1)Unless expressly provided otherwise in the Act or in these rules, payment of tax, demand or other sum shall be made into the concerned treasury or the bank authorised to receive money on behalf of the State Government by means of a challan in Form ST 10, or through a demand draft in favour of the assessing authority concerned drawn on any branch situated in Rajasthan of the State Bank of India or of any of its associate banks or any other bank authorised by the State Government.(2)A dealer, who is not resident of the State of Rajasthan, may remit any amount payable by him in the form of a crossed cheque or demand draft drawn on any bank as mentioned in sub-rule (1).(3)[ A cheque or a demand draft referred to in sub-rule (1) and (2), shall be deposited into the bank authorised to receive money on behalf of the State Government and such bank shall return Part IV and Part-V of the challan in Form 10 after affixing its seal thereon to the person paying the amount. Part I, II and III of the challan shall be sent by such bank to the treasury, and such treasury shall retain Part I of the challan and shall forward the Part II thereof to the authority concerned, the treasury shall also sent the Part III of the Challan to the Accountant General, Rajasthan. The person who have made the payment will retain Part V of the Challan with himself and shall enclose the Part IV thereof with the application, return, memorandum of appeal or other document to be submitted to the authority concerned.] [Substituted by Notification dated 26-3-1999, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 26-3-1999, page 515-121, w.e.f. 26-3-1999.](4)The date of payment for the purpose of these rules shall be the date on which case is deposited, a demand draft is received in the office or a cheque is en cashed and deposited in the account of the State Government.(5)[ Not withstanding anything contained in sub-rule (1) & (2), where any amount of tax, demand or other sum is payable to the incharge of a check-post or a flying squad or to any other officer including incharge or a person empowered under sub-rule (2) of Rule 52, such amount may be accepted by such incharge or officer or person and a receipt in Form ST 26 shall be issued to the depositor.] [Substituted by No. 10(14) FD/Tax-DIV/97-42, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-110, w.e.f. 9-7-1998.](6)Notwithstanding anything contained in sub-rules (1) and (2), the assessing authority may, in the interest of state revenue, permit a dealer or a person to deposit an amount of tax, demand or other sum in its office and a receipt in form ST 26 shall be issued by him to such dealer or person.(7)[ Notwithstanding anything contained in sub-rule (1) to (6), a registered dealer shall deposit the amount of tax to a contractor in respect of the goods and in the area where the Commissioner has permitted such contractor to collect a fixed sum in lieu of tax under Section 79 if the Act and obtain a receipt from such contractor.] [Inserted by Notification dated 15-1-2003, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 17-1-2003, page 519-2, w.e.f. 17-1-2003.]
