Rule 52

(1) (a) Every payment made under the Act or under these rules into a Government Treasury or the State Bank of India or the Reserve Bank of India, shall be accompanied by a tax challan in Form VAT 152 or Form VAT 153 in the case of payment under sub-section (5) of Section 9-A, which may be obtained from any Government Treasury or at any Local VAT office or VAT sub-office.

(b) Challans shall be filled up in triplicate, and the copies marked ‘original’ and ‘duplicate’ shall be returned, duly receipted, to the dealer or any person as proof of payment, of which the copy marked ‘duplicate’ shall be attached by him to the return to be submitted to the relevant authority, and the third copy marked ‘triplicate’ shall be retained by the Treasury.

(2) (a) Every payment made under the Act or under these rules into the State Bank of India or its associate Bank or any other Bank approved by the Reserve Bank of India and specified by the Government, shall be accompanied by a tax challan in Form VAT 152 or Form VAT 153 which may be obtained from any Local VAT office or VAT sub-office or the Bank.

(b) Challans shall be filled up in quadruplicate, and the copies marked ‘original’ shall be returned to the dealer duly receipted as proof of payment, and such copy marked as ‘duplicate’ shall be sent along with the statement or return to the Assessing Authority by the Bank, and the copy marked ‘triplicate’ shall be sent to the Treasury by the Bank and the copy marked ‘quadruplicate’ shall be retained by the Bank.