19. Payment of tax by enrolled persons.-

(1) A person enrolled under sub-section(2) of Section 5 and liable to pay tax shall make payment of tax within the period specified in sub-section (2) of Section 10 by paying the requisite amount into the treasury by challan in Form-9 in quadruplicate. The copies marked 'Original' and 'Duplicate' shall be returned to the person duly receipted of which the copy of marked 'Duplicate' shall be submitted by him to the assessing authority as proof of payment of tax:

Provided that the payment of tax may also be made in cash to the assessing authority or where the amount does not exceed rupees five hundred, to the Commercial Tax Inspector attached to the jurisdictional assessing authority. The receipts for such payments shall be issued in Form-23.

(2) Where payment of tax, interest and penalty (if any) is required to be made to a Collecting Agent appointed under Section 15 such payment shall be made within such time as may be notified by means of a paying-in-slip duly filled, in Form-10 in duplicate.

(3) The Collecting Agent shall credit to the treasury by challan in Form-9 in quadruplicate on or before the 10th of each month the amount of tax, interest and penalty collected by him during the preceding month under sub-rule (2) and forward the receipted copy of the challan marked 'Duplicate' to such authority as may be specified by the Commissioner along with a statement of collection in Form-14 signed and verified by him.