168. Challan for payment of tax, etc. to the Reserve Bank of India or a
(1) Where a dealer or a casual trader or any person on behalf of such dealer or casual trader is required to make payment of tax, penalty or interest, payable by, or due from, such dealer or casual trader, as the case may be, under the Act or rules made thereunder, to the Reserve Bank of India or to the appropriate Government Treasury, he shall obtain the challans for this purpose from any Government Treasury or from the office of any Deputy Commissioner or Assistant Commissioner.
(2) Such challans, in quadruplicate, shall be filled up and signed by the dealer or casual trader or the authorised representative of such dealer or casual trader and shall be presented to the Reserve Bank of India or the appropriate Government Treasury.
(3) Separate challans shall be used by a dealer for the purpose of making payment of interest payable by, or due from him.
(4) One copy of such challans evidencing payment of tax, penalty or interest shall be retained by the Government Treasury, one copy of such challans shall be sent to the appropriate assessing authority and the other two copies shall be returned to the dealer or to the casual trader, as the case may be, duly signed, as proof of payment.