CHAPTER IX

MODE OF PAYMENT OF TAX AND DEMAND

39. General  mode of Payment of tax, demand or other sum :- (1) Unless otherwise notified by the state government, payment of tax, demand or other sum shall be made into the bank authorized to receive money on behalf of the state government, electronically through the official website of the department. The authorized bank shall also generate e- challan in Form VAT-37A through a computer network. The authorized bank shall also forward a statement of such e- challan, on the same day, in part A of Form VAT- 45A to the concerned treasury of the state and a copy of such statement shall be forwarded to accountant General, Rajasthan. The date of payment shall be deemed to be the date of deposit generated on the e– challan in form VAT- 37A.

(2) The class of dealers as notified by the state government, shall make payment of tax, demand or other sum into the government treasury or  the bank authorized to receive money on behalf of the state government, by the means of a challan in form VAT-37 or through a demand draft on any branch of bank situated in rajasthan, in favour of the assessing authority concerned or any authorized officer. The date of payment shall be deemed to be the date on which cash is deposited or demand draft/banker’s cheque/ cheque is encashed and deposited in account of the state government.

(3) The subsidy, if any , disbursed under the rajasthan investment promotion scheme – 2010 or under any customized package by the state government, and disbursed by the commercial taxes department of the state government, shall be adjusted against the tax payable by the means of a challan in form VAT- 37B. The date of deposit shall be deemed to be the date on which adjustment has been made by the treasury.

(4) On deposit of the tax, demand or other sum under sub rule (2) or (3), as the case may be, 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 , and memorandum of appeal or other document to be submitted to the authority concerned.

(5) Notwithstanding anything contained in the sub rule (1), (2) and (3), where any amount of tax, demand or other sum payable under the Act or the rules or under any notification, to the assessing authority or the in-charge of the check post or flying squad or to any other officer authorized under sub section (4) of section 76, such amount may be accepted by such authority or the in- charge or the officer or the junior Commercial taxes officer and a receipt in form VAT – 38 shall be issued to depositor.

(6)  Notwithstanding anything contained in the sub rule (1) to (5) above, 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 a commissioner  has permitted such contractor to collect tax under section 77, and such registered dealer shall obtain a receipt in form VAT-39 from such contractor