19. Payment of tax 1[filling of returns] by enrolled persons 2[and deduction of tax in the case of certain enrolled persons].-

(1) A person enrolled under sub-section (2) of Section 5 and liable to pay tax shall make payment of tax within the period specified in sub-section (2) of Section 10 by paying the requisite amount into the treasury by challan in Form-9 in quadruplicate. The copies marked ‘Original’ and ‘Duplicate’ shall be returned to the person duly receipted of which the copy of marked ‘Duplicate’ shall be submitted by him to the assessing authority as proof of payment of tax:

1. Inserted by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

2. Inserted by Notification No. FD 149 CSL 2006, dated 17-8-2006 and shall be deemed to have come into force w.e.f. 1-4-2006

3[Provided that the payment of tax may also be made in cash to the assessing authority or where the amount does not exceed rupees five hundred, to the Commercial Tax Inspector attached to the jurisdictional assessing authority. The receipts for such payments shall be issued in Form-23.]

1. Inserted by GSR 5, dated 5-1-1982, w.e.f. 14-1-1982.

(2) Where payment of tax, interest and penalty (if any) is required to be made to a Collecting Agent appointed under Section 15 such payment shall be made within such time as may be notified by means of a paying-in-slip duly filled, in Form-10 in duplicate.

(3) The Collecting Agent shall credit to the treasury by challan in Form-9 in quadruplicate on or before the 10th of each month the amount of tax, interest and penalty collected by him during the preceding month under sub-rule (2) and forward the receipted copy of the challan marked ‘Duplicate’ to such authority as may be specified by the Commissioner along with a statement of collection in Form-14 signed and verified by him.

4[ (3-A) Every enrolled person liable to pay tax shall furnish to the assessing authority within the time limit as specified in sub-section (2) of Section 10, a return in Form 4-A.]

4. Sub-rule (3-A) inserted by Notification No. FD 166 CSL 2007, dated 30-8-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

5[(4) The statement specified in sub-section (5) of Section 10 shall be in Form 24.

5. Sub-rules (4) and (5) inserted by Notification No. FD 149 CSL 2006, dated 17-8-2006 and shall be deemed to have come into force w.e.f. 1-4-2006

(5)(a) The certificate specified in sub-section (7) of Section 10 shall be in Form 25 and shall be obtained by 1[the person] making deduction under sub-section (3) of Section 10 from the jurisdictional assessing authority on payment of one rupee per form.

1. Substituted for the words “the insurance company or bank or other financial institution” by Notification No. FD 166 CSL 2007, dated 30-08-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

(b) The certificate in Form 25 shall be issued within fifteen days from the end of the month in which

deduction was made.

(c) Every such form so obtained by 2[the person] shall be kept by him in safe custody and he shall be personally responsible for the loss, destruction or theft of any such form or the loss of revenue to the Government, resulting directly or indirectly from such loss, destruction or theft.

1.Substituted for the words “the insurance company or bank or other financial institution” by Notification No. FD 166 CSL 2007, dated 30-08-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

(d) Every insurance company or bank or other financial institute issuing certificate in Form 25 shall maintain for each year separately an account showing the certificates issued, in Form 26.

(e) If any Form 25 is lost, destroyed or stolen, the 3[the person] shall report the fact to the assessing authority within a week of such loss, destruction or theft and shall make appropriate entries in the register maintained in Form 26 and take such other steps including the furnishing of an indemnity bond and issue of public notice of the loss, destruction or theft as the assessing authority may direct.

1.Substituted for the words “the insurance company or bank or other financial institution” by Notification No. FD 166 CSL 2007, dated 30-08-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

(f) Any insurance company or bank or other financial institution who has obtained Form 25 shall not either directly or any other person, transfer the same to another person.

(g) As soon as a report is received from 4[the person] regarding the loss, destruction or theft of Form 25, the assessing authority shall within ten days, report to the jurisdictional Joint Commissioner of Commercial Taxes and also to take action to notify such loss, destruction or theft in the Official Gazette.

1.Substituted for the words “the insurance company or bank or other financial institution” by Notification No. FD 166 CSL 2007, dated 30-08-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

(h) The register maintained in Form 26 along with Form 25 shall be open for inspection by the

assessing authority or any other officer empowered under Section 21.

(i) Any unused declaration form held in stock with 1[a person] shall be surrendered to the

assessing authority on discontinuance of business by 2[the person].]

1.Substituted for the words “an insurance company or bank or other financial institution” by Notification No. FD 166 CSL 2007, dated 30-08-2007 and shall be deemed to have come into force w.e.f. 1-4-2007

2.Substituted for the words “the insurance company or bank or other financial institution” by Notification No. FD 166 CSL 2007, dated 30-08-2007 and shall be deemed to have come into force w.e.f. 1-4-2007