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THE KERALA VALUE ADDED TAX RULES, 2005
CHAPTER V : SUBMISSION OF RETURNS, ASSESSMENT AND COLLECTION OF TAX ANTI PENALTY

27. Procedure where the payment is made by cheque or Demand Draft

Where payment of any tax or other amount due under the Act is made by means of cheque or Demand Draft, it shall be accompanied by a duly filled up tax Chalan in quadruplicate in Form No. 8 G.