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Maharashtra Value Added Tax Rules, 2005
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2. Definitions

(1) In these rules, unless the context otherwise requires,-

(f). "Government treasury" means,—

(i) in respect of a dealer who is, or is liable to be, registered within the jurisdiction of a registering authority in Brihan Mumbai, the bank or treasury shown in column number (2), if he makes payment in the manner shown in column number (3):—

Sr. No. Name of the Bank or Treasury for making payment Manner of payment
1 2 3
    (a)

(b)
i) The Reserve Bank of India; Mumbai, By cash, or By cheque drawn on any branch of any bank situated in Maharashtra .
ii) Any branch of the State Bank of India or any of its Subsidiary Banks as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959) situated in Brihan Mumbai By cash, or By cheque drawn on any branch of any bank situated in Brihan Mumbai.
iii) Any branch situated in Brihan Mumbai of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub-section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934); By cash, or By cheque drawn on the same branch.
iv) Any branch situated in Brihan Mumbai of a bank notified by the State Government in the Official Gazette for the purposes of this paragraph after consultation with the Reserve Bank of India, By cash, or By cheque drawn on the same branch.

(ii) in respects a dealer who is, or is liable to be, registered within the jurisdiction of a registering authority outside Brihan Mumbai,

(A) if the principal place of business of the dealer is situated at the district headquarters, the bank or Treasury shown in column number 2 if he makes payment in the manner shown in column number 3 :-

Sr. No. Name of the Bank or Treasury for making payment Manner of payment
1 2 3
    (a)

(b)
i) Reserve Bank of India, CBD Belapur where the principal place of business of the dealer is situated within the limits of the Municipal corporation of Navi Mumbai By cash, or By cheque drawn on any branch of any Bank situated in Maharashtra.
ii) Reserve Bank of India, Nagpur where the principal place of business of the dealer is situated within the limits of the Municipal Corporation of Nagpur; By cash, or By cheque drawn on any Branch of any Bank situated in the Nagpur Distsrict.
iii) The Treasury of the district where the principal place of business of the dealer within that jurisdiction is situated. By cash. --
iv) Any branch of the State Bank of India or any of its Subsidiary Banks as defined in the State Bank of India (Subsidiary Banks) Act,1959 (38 of 1959) situated at the District Head quarters . By cash, or By cheque drawn on any branch of any bank situated at the same district head quarters.
v) Any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934) situated at the District Headquarters. By cash, or By cheque drawn on the same branch
vi) Any branch situated at the district headquarters of a bank, notified by the State Government in the Official Gazette for the purposes of this paragraph after consultation with the Reserve Bank of India. By cash, or By cheque drawn on the same branch.

(B) if the principal place of business of the dealer is situated at a place other than the district headquarters, the bank or the Treasury shown in column number 2, if he makes payment in the manner shown in column number 3:-

Sr. No. Name of the Bank or Treasury for making payment
    Manner of payment
1 2 3
    (a)

(b)
i) The Treasury or sub-Treasury as the case may be of the district or taluka, where the principal place of business of the dealer within that jurisdiction is situated; By cash, --
ii) Any branch of the State Bank of India or any of its Subsidiary Banks as defined in the State Bank of India (Subsidiary Banks) Act, 1959 (38 of 1959) situated in the District; By cash, or By cheque drawn on any branch of any bank situated in the same taluka.
iii) Any branch of a bank appointed by the Reserve Bank of India as its agent under the provisions of sub section (1) of section 45 of the Reserve Bank of India Act, 1934 (2 of 1934) situated in the District which branch is notified from time to time in the Official Gazette by the Commissioner of Sales Tax. By cash, or By cheque drawn on the same branch.
iv) any branch situated in the District of a Bank notified by the State Government for the purposes of this paragraph after consultation with the Reserve Bank of India. By Cash or By Cheque drawn on the same branch.

(III) as respects a non-resident dealer, the Reserve Bank of India, Mumbai;