Section 25 in Punjab General Sales Tax Rules, 1949
25. Returns should accompany the receipts of payment of tax. :.
- All returns in Form ST VIII which are required to be furnished under these rules, shall be signed by the registered dealer or his agent, and shall be sent to the appropriate Assessing Authority or the Taxation Sub-Inspector posted for sales tax work at places other than the district headquarters, together with the treasury or bank receipt in proof of payment of the tax due.[25A [Added vide draft amendment dated 21 July, 1998.](1)Where any persons enters into a contract with any dealer (hereinafter referred to as the Contractor) for transfer of property in goods (whether as goods of in any other form) in pursuance of a works contract, the gross value of which exceeds five lakhs in a year, such persons shall, within one month of the making of the contract, after deducting tax in accordance with the provisions of section 10-c of the Act, furnish to the Assessing Authority of Contractor, particulars of the contract in the Form ST-XXXIII.(2)The persons referred to sub-rule (1), shall issue a certificate for deducting tax in Form ST-XXXIV :Provided that such deduction of tax shall be subject to adjustment at the time of assessment of the Contractor.(3)The tax deducted under sub-rule (1) shall be deposited by the person referred to in the suaid sub-rule in a single challan in Form ST-XI for all the Contractoss falling within the jurisdiction of the concerned Assessing Authority in the account of such Assessing Authority, within a period of fifteen dasy of the close of each month and a monthly statement of such depostis shall be furnished by him to such Assessing Authority in Form ST-XXXV, along with Part 'C'of the aforesaid challn, within a period fo fifteen days after the date of deposit.]
