(1) Unless expressly provided otherwise in the Act or in these rules, payment of tax, demand or other sum shall be made into the Government treasury or the bank authorized to receive money on behalf of the State Government, by means of a challan in Form VAT-37 or through a demand draft drawn on any branch of a bank situated in Rajasthan, in favour of the assessing authority concerned or any authorized officer.

(2) On deposit of the tax, demand or other sum under sub-rule (1), the bank shall return Part IV and Part V of the challan after affixing its seal thereon to the person depositing the amount and Part III of the challan shall be sent by such bank to the treasury or authorized officer. Part I and Part II of the challan shall be sent by such bank to the treasury, and such treasury shall retain Part I of the challan and shall forward the Part II to the Accountant General, Rajasthan. The person who made the payment will retain Part V of the challan with himself and shall enclose the Part IV thereof with the application, return, memorandum of appeal or other document to be submitted to the authority concerned.

(3) The date of payment for the purpose of these rules shall be the date on which cash is deposited, or a demand draft / banker's cheque / cheque is encashed and deposited in the account of the State Government.

(4) Notwithstanding anything contained in sub-rule (1), where any amount of tax, demand or other sum is payable under the Act or the rules or under any notification, to the assessing authority or the incharge of a check post or a Flying Squad or to any other officer authorised under sub-section (4) of section 76, such amount may be accepted by such authority or the in-charge or officer or person or a Junior Commercial Taxes Officer and a receipt in Form VAT-38 shall be issued to the depositor.

(5) Notwithstanding anything contained in sub-rule (1) to (4), a registered dealer shall deposit the amount of tax to a contractor, in respect of goods specified under clause (8) of section 2 and livestock at a particular check-post or for a specified area, where the Commissioner has permitted such contractor to collect tax under section 77 of the Act, and such registered dealer shall obtain a receipt in Form VAT-39 from such contractor.