Section 15 in The Punjab Motor Spirit (Taxation of Sales) Rules, 1939
15. [ Dealer to deposit the amount of tax due and to furnish monthly return of sales in prescribed forms within the specified period.] [See Punjab Government Notification No. G.S.R. 125/P.A. 1/39/S. 24/Amd.(5)/75, dated 1.12.1975.] - (a) Every dealer liable to pay tax under the Act shall prepare or cause to be prepared, a return in Form P.C., showing the sale of motor spirit made during the month and shall lodge the said return together with the treasury receipt or bank receipt in Form P.M. with the Petrol Taxation Officer of the district in which his place of business or head office of his business is situated, within a period of thirty days of the close of the month to which it relates:
Provided that where tax is paid by a bank draft drawn on the State Bank of India or on any local Scheduled Bank, such dealer shall lodge the said return together with the bank draft in the aforesaid manner, with twenty-five days of the close of the month to which it relates :Provided further that no sale of motor spirit at a stage subsequent to the first stage shall be liable to tax if the dealer, effecting the sale at the subsequent stage furnishes along with the return in Form PCC to the Petrol Taxation Officer concerned a certificate in Form P.N. duly filled in and signed by the dealer from whom he purchased the motor spirit and the aforesaid certificate shall be issued by the former to the latter within ten days of the close of the month to which it relates.(b)Before the submission of the monthly return under sub-rule (a) every dealer liable to pay tax shall deposit in cash in any treasury or sub-treasury or the State Bank of India, under challan in Form P.M., in quadruplicate, the amount of tax payable under section 3 of the Act on all sales of motor spirit as soon as in the monthly return.(c)Every dealer shall subscribe at the bottom of the monthly return in Form P.C., a declaration duly signed by himself for his duly authorised manager or agent to the effect that the particulars set out therein are true and accurate to the best of his knowledge and belief.(d)The Petrol Taxation Officer, after satisfying himself that the amount of tax due and shown in monthly return has duly been paid shall cause to be issued a certificate in Form P.E. and delivered it to the dealer or his authorised manager or agent submitting the return. The certificate shall be preserved by the dealer for a period of five years. Number and date of the certificate issued shall also be recorded at the foot of the return.
