Section 40(3) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(3)Where payment is made by cheque or bank draft-(a)The cheque or bank draft shall be crossed and made payable to the Government of Chhattisgarh with the following endorsement:'Pay to Government of Chhattisgarh under head 040-commercial tax'(b)The cheque or bank draft shall be tendered to the bank along with challan in Form 39 in quadruplicate duly filled in. Encashment of the cheque or bank draft and crediting of the amount of such cheque or bank draft into Government account shall be governed by the rules of the bank for the time being in force;(c)The cheque or bank draft shall be payable on the date of presentation and shall not be post-dated;(d)The date on which adjustment is made and the amount covered by the cheque or bank draft is credited by the bank into Government account by challan, shall be deemed to be the date of payment of the amount to which the cheque or bank draft relates.
