(1)Every dealer or person shall pay the amount of tax, penalty, fee, interest, security or any other amount, direct into the Government Treasury or at the designated branch of a Scheduled Bank which for the time being, is transacting treasury business of the Government of Madhya Pradesh, either in cash or by a cheque or bank draft drawn on any scheduled bank. Subject to the provisions of sub-rule (7), no payment of any such amount shall be accepted at the office of the Commercial Tax Officer or any other authority appointed by or under the Act :Provided that where the dealer is the Central or a State Government or any of their departments, the payment may be made by book adjustment and intimation thereof sent to the appropriate [Commercial Tax Officer or any other officer authorised by Commissioner in this behalf] [Substituted by Notification No. F-A-3-65-07-1-V (01), dated 3-1-2008.] within thirty days of such payment.
