Download Uttatakhand Vat Form VI


As per Uttrakhand vat Rule 19 Manner of payment

(1) Unless otherwise expressly provided, any amount payable under the Act or the Rules as
tax, fee, penalty, interest, composition money, fine, sale proceeds or any other money shall be
deposited in any of the following manner along with challan in  Form VI in quadruplicate:

(a)        in  cash  in  any   treasury  or  sub-  treasury  or  State Bank  of  India  or  its

subsidiary Bank or any Public Sector Bank or any other Bank authorized by

Reserve Bank of India and notified by the State Government, authorized to

accept deposits under the Act, or

(b)        by draft drawn in favour of the depositor on such  bank , or


(c)           by  cheque either issued by the depositor to self on such  bank or drawn in his

favour on such bank .

(d)             by  book  transfer  in  case  of  Government    Departments,  if  so  desired

Provided further that no tax shall be deposited by book transfer where the

amount  relates  to  the  recovery  of  tax  by  way  of  tax  deduction   at  source  under  the provisions of Section 35 of the Act.

Explanation- Unless it is repugnant with subject or context, for the purposes of this rule and of other rules in this Chapter, ”bank” includes its branches also.

(2) If the cash amount, cheque or draft tendered for deposit by a person is in order, the bank
shall accept and acknowledge it under the signatures of the officer authorized for the purpose

and seal of the bank. In the acknowledgement, the amount deposited shall be mentioned in words and in figures both. The bank shall also put the serial number on the challan.

(3) The serial number shall be prefixed by alphabets to identify the name of the bank and its

(4) The two copies marked ”C” and “D” of the challan shall be returned to the depositor who shall submit the copy marked “C” to his assessing authority and retain the other copy marked “D” with him.

(5) At the end of each day every branch of the bank shall send two copies of the challan marked ‘A’ and ‘B’ retained by it to its link branch nominated for the purpose in that district or, as the case may be, circle, duly, stitched separately in the order of the challan number along with copies of the list of such challans.

(6) The link branch shall send one copy marked ”B” of the challan along with one copy of the list by the working day next following to the Assistant Commissioner of the district or as the case may be, the circle.

(7) The link branch of each bank shall send the copies marked ‘A’ of the challans along with
two copies of the list of such challans to the focal point branch of the State Bank of India
nominated for the purpose by following working day. The focal point branch shall send the
copies marked ‘A’ of the challan along with one copy of the list to the Treasury Officer by the
next working day.

(8)(a) In the first week of every month, the Assistant Commissioner shall send to the Officer in charge of the treasury or sub- treasury a statement in Form VII for verification.

(b) If any discrepancy is discovered at the time of verification, the Assistant Commissioner
shall  send  necessary records  to  the  treasury or  the  sub-  treasury for  reconciliation  of  the

(c) The Assistant Commissioner shall send an intimation regarding the deposit of any amount to the officer or authority concerned to whose office the deposit relates.

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