Section 13(1) in The Punjab Forward Contracts Tax Rules, 1951
(1)Any amount, payable by a dealer in respect of tax, penalty, composition money, registration fee or any other fee, shall be paid into the appropriate government treasury. No payment of any such amount shall be accepted at the District Excise and Taxation Office except by crossed cheques in favour of the appropriate Assessing Authority at places, where the treasury business is conducted by the Imperial Bank of India, due regard being had to the provisions of Note 4 under rule 2.5 of the Subsidiary Treasury Rules.
