Proof of payment. (Section 36)

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....nbsp;  (1)  On receipt of the Part B of 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 ot....

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....such payment which shall be the Part 'C' or Part 'D' of Form DVAT-20 in respect of that payment supported by a certificate from the appropriate Government treasury that the payment shown in such Part ....