49.
The Collector shall issue a provisional receipt in Form VAT-23 under his signature to the assessee who deposits in his office any amount in cash or by crossed cheque/bank draft. The amount so deposited shall be entered daily in the daily collection register maintained in Form VAT-25 which shall be closed and cash balance struck at the close of the day. The cash receipts and cheques/bank drafts collected during the day shall be deposited on the next following day in the treasury on the challan in Form VAT-15 or Form VAT-22 as the case may be. In respect of payment against each certificate a separate challan shall be used. The counter foils of the receipted challan meant for the assessee shall be obtained from the treasury and delivered to him. The provisional receipt in Form VAT-23 issued to the assessee earlier shall be returned by him and cancelled by the Collector under his signature.