45.

(1) The duplicate copy retained by the Bank shall be transmitted to the Superintendent of Taxes of the area on the day following the date of payment.

(2) Every designated Bank shall send the Scroll along with the triplicate and quadruplicate copies of challans to the concerned Treasury officer on the day following the date of payment, showing therein the amount received on the previous day. The Scroll shall contain the scroll numbers and dates, the names of the dealers and the amount paid by each. The Treasury Officer shall, on receipt of the Scroll from the Bank, allot Treasury Voucher Number and send advice list to the Superintendent of Taxes of the area or to the Zonal Assistant Commissioner of Taxes showing the same details as given in the Scroll by the 5^th day of the following month.

(3) Any amount due under the Act may also be paid by submitting a refund adjustment order in Form VAT-27 or interest payment order in Form VAT-27(1) to the assessing authority.