35. Payment of tax. –

(1) The return under sub-rule (1) or (6) of rule 34 shall be accompanied by a receipt from the Government Treasury or a crossed demand draft drawn on any scheduled bank or a banker' cheque issued by a scheduled bank in favour of the Assistant Commissioner or the Sales Tax Officer, of the range or circle, as the case may be, for the full amount of tax payable as per the return.

(2) Where a registered dealer furnishes a return under sub-rule (1) or (6) of rule 34, without a receipt from Government Treasury or demand draft or banker' cheque for full payment of tax payable for the tax period, a notice in Form VAT-203, shall be served upon such dealer for payment of the tax due as per the return furnished and the registered dealer shall pay the amount of tax defaulted or file the overdue return within the time specified in that notice.