(1) The notice of demand issued under the provisions of the Act shall be in Form VAT-21 which shall be accompanied by the challan in Form VAT-22 duly filled in and signed by the Assessing Authority;

(2) The tax payable in respect of a tax period shall be paid under a challan in Form VAT-15 duly filled in and signed by the dealer himself;

(3) Any other sum payable under the Act or these Rules shall also be paid in challan Form VAT-15.

(4) The challan shall be filled up in quadruplicate. The Treasury officer shall certify the receipt of money on the foils of challan. The first foil shall be retained by Treasury, the second foil shall be sent to the Assessing Authority in the manner indicated in sub-rule 6 of this Rule and the third foil (including fourth foil in case of VAT-15) shall be delivered to the payer.

(5) An assessee making payment by means of crossed-cheque or crossed bank draft, may deposit it in the office of the concerned Deputy Commissioner Commercial Taxes of the Division along with the relevant challan in Form VAT-22 duly filled in and signed by the Assessing Authority or in Form VAT-15 duly filled in and signed by the assessee himself. The Deputy Commissioner Commercial Taxes of the Division shall issue a provisional receipt in Form VAT-23 and send the cheque/bank draft alongwith the challan to the treasury for collection. The cost of realization of the amount of cheque or bank draft shall be payable by the assessee and the date of encashment of the cheque or the bank draft shall be the date of collection.

(6) The Treasury officer shall send to the Deputy Commissioner Commercial Taxes of the Division a statement in Form VAT-24 within seven days from the last date of each month alongwith counter foils of challans meant for the Assessing Authorities.

(7) On receipt of the statement in Form VAT-24, the counter foils meant for the assessee shall be delivered to them. The provisional receipt issued earlier to the assessee shall be returned by him and cancelled under the signatures of the Deputy Commissioner Commercial Taxes or an Assessing Authority duly authorized by him in this behalf. The section officer of the office of the Deputy Commissioner Commercial Taxes shall enter the challan in the daily collection register maintained in Form VAT-25 and at the end of the entries relating to the month make out a statement with a certificate in the following Form signed by him and countersigned by the Deputy Commissioner Commercial Taxes -

Certified that the entries made above (from serial No. ____ to serial No.___) on the basis of statements in Form VAT-24 and supported by the counter foils of the challan received from treasuries are correct and complete.

(8) The Deputy Commissioner Commercial Taxes shall forward to each Assessing Authority a statement signed by him in Form VAT-24 alongwith counter foils of challans pertaining to his Circle during the second week of the month. The Inspector posted in the Circle shall enter the challans in the daily collection registers maintained in Form VAT-25 and make out a statement at the end of entries relating to the month and also append a certificate signed by him in the following Form which shall be countersigned by the Assessing Authority: -

Certified that the above entries made from S.NO. _ to S.NO.___ and the statements made out on the basis of Form VAT-24 and counter foils of challans received from the office of Deputy Commissioner Commercial Taxes are correct and complete.

(9) After the entries are made in the daily collection register the counter foils of challans shall be delivered by the Inspector to the concerned record keepers against proper receipt. The record keeper shall place the counter foils of relevant assessment files with an entry in the order sheet in following form and duly signed by him:-

"Counterfoil of challan dated .........showing payment of Rs..........on (date) .......for the quarter ending on .....is placed in file."

For this purpose a stamp may be used for the sake of convenience.