Effective date of payment of Government dues by cheque-regarding

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....r attention to a case on the above mentioned subject in which the Assistant Commissioner, IATT, Air Cargo ,Complex, Delhi vide Order-in-Original No.9/98 dated 7.9.98 had imposed penalty of Rs. one crore on M/s Sahara Airlines and ordered realisation of interest of Rs 42,258/- from them for delayed deposit of IATT by cheque, since it was realized after the due date of payment. The Commissioner of C....

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....date on which the cheque was tendered to the bank. 3. The matter has been examined in consultation with the Controller General of Accounts(CGA). It has been stated by the CGA that after departmentalisation of accounts , in terms of rule 1-A, CTRs are applicable to only a few categories of transactions, such as: (a) Union Territories of Chandigarh, Lakshadweep , Dadra and Nagar Havelli; (b) Paym....