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    <title>Proof of payment. (Section 36)</title>
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    <description>Allowance of credit is conditioned on presentation of Part B of the receipted Form DVAT-20; if Part B is unavailable, the dealer must furnish Part C or Part D of Form DVAT-20 supported by a certificate from the appropriate Government treasury confirming deposit and an affidavit attesting to the genuineness of those documents, failing which the Commissioner may disallow the credit.</description>
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      <description>Allowance of credit is conditioned on presentation of Part B of the receipted Form DVAT-20; if Part B is unavailable, the dealer must furnish Part C or Part D of Form DVAT-20 supported by a certificate from the appropriate Government treasury confirming deposit and an affidavit attesting to the genuineness of those documents, failing which the Commissioner may disallow the credit.</description>
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