DOWNLOAD UTTATAKHAND VAT FORM VI :Challan For Payment of Vat Act
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.