29. Procedure for payment of tax

(a) The notice of demand issued under section 8 or any other provision of the Act shall be in Form ST-21. It shall be accompanied by a challan in Form ST-22 duly filled in and signed by the Assessing Authority. The demand notice in respect of any amount payable in consequence of an order passed under section 14 or 12 of Act shall also be issued by the Assessing Authority.

(b) The tax payable in respect of a quarter and tax payable under section 8-B of the Act shall be paid under a challan in Form ST-16 duly filled in and signed by the dealer himself.

(c) The tax or any other sum payable under the Act shall be paid in the Treasury. The treasury officer shall certify the receipt of money on the foils of the challan. The first foil shall be retained by the treasury 2nd foil shall be sent to the Assessing Authority in the manner indicated in sub rule (f) of this rule and the 3rd foil (including 4th foil in the case of ST-16) shall be delivered to the payer.

(d) Subject to the provisions contained in sub section (2) of section 8 an assessee making payment by means of crossed cheque or crossed bank draft, may deposit it in the office of the Deputy Sales Tax Commissioner alongwith the relevant challan in Form ST-22 duly filled in and signed by the Assessing Authority or in Form ST-16 duly filled in and signed by the assessee himself. The Dy. Sales Tax Commissioner shall issue a provisional receipt in Form ST-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.

(e) The provisional tax or any other amount payable under section 4-B of the Act shall be paid to the officer Incharge of the check post or notified area or any other authorized officer before the goods leave the State provided that the said officer may, in lieu of payment in cash require the concerned person to furnish a security for an amount equal to the amount of tax and any other sum due in any of the forms prescribed under rule 14-B or as bond in Form ST-38-A failing which recovery shall be made in the manner laid down in rule 36 and 37.

(f) The Treasury officer shall send to the Deputy Sales Tax Commissioner a statement in Form ST-24 within 7 days from the last day of each month alongwith the counter foils of challan meant for the Assessing Authorities and also the counter foils of the challan meant for the assessees in the case of deposits made by cheque or bank drafts received through Dy. Sales Tax Commissioner.

(g) On receipt of statement in Form ST-24 the counter foils meant for the assessees 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 Sales Tax Commissioner or an Assessing Authority duly authorized by him in this behalf. The Head clerk or the Inspector of the office of the Deputy Sales Tax Commissioner shall enter the challan in the daily collection register maintained in Form ST-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 Sales Tax Commissioner:-

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

(h) The Dy. Sales Tax Commissioner shall forward to each Assessing Authority a statement signed by him in Form ST-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 register maintained in Form ST-25 and make out a statement at the end of the 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 ST-24 an counter foils of challans received from the office of the Deputy Sales Tax Commissioner are correct and complete.

(i) After the entries are made in daily collection register the counter foils of challans shall be delivered by the Inspector to the concerned record keepers against proper receipt. The record keepers 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.