(1) Payment of tax, interest, penalty, composition money and security under the Act shall be accompanied by a challan in Form IX copies of which will be obtainable from any Government Treasury or from the Office of any Sales Tax Officer or Deputy / Assistant Commissioner:

(2) Payment of tax, interest, penalty, composition money and security payable under the Act can also be made through e-payment and in that case the e-challan shall be produced as proof of payment.

Provided that the Government may ask a certain class or all classes of dealers to make payment through e-payment only from the date as notified by the Government.

Explanation- 'e-payment' and 'e-challan' as referred to above shall have the same meaning as assigned under the Orissa Value Added Tax Rules, 2005.