Method of payment of tax, interest or penalty. (Section 36)

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..... (2) A payment of tax, interest, penalty or any other amount due under the Act may be made either in cash or by means of a crossed cheque, or bank draft drawn in favour of the appropriate Government treasury drawn on an authorised bank and shall be tendered along with a duly completed Form DVAT-20. (3) Where a payment of tax, interest, penalty or any other amount due under the Act is made .....

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