Payment of tax must be in Rupees and may be by cash, cheque or draft; electronic procedures may be prescribed. Payment of tax, interest, penalty or other amounts must be made in Rupees and may be by cash, crossed cheque or bank draft payable to the appropriate Government treasury with a completed Form DVAT-20; where paid by cheque or draft the date of payment is the date of encashment. Payments may be accepted at authorised bank branches or other places notified by the Commissioner, who may also prescribe separate procedures for electronic payment methods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Payment of tax must be in Rupees and may be by cash, cheque or draft; electronic procedures may be prescribed.
Payment of tax, interest, penalty or other amounts must be made in Rupees and may be by cash, crossed cheque or bank draft payable to the appropriate Government treasury with a completed Form DVAT-20; where paid by cheque or draft the date of payment is the date of encashment. Payments may be accepted at authorised bank branches or other places notified by the Commissioner, who may also prescribe separate procedures for electronic payment methods.
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