Proof of payment. (Section 36)

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.... the receipted Form DVAT-20, the Commissioner shall allow the credit of the amount shown therein to the dealer against tax, interest, penalty or any other amount due from him under the Act. (2) In c....

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....f that payment supported by a certificate from the appropriate Government treasury that the payment shown in such Part 'C' or Part 'D' of Form DVAT-20 was deposited and credited to the Government acco....