Proof of payment. (Section 36)

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..... he Act. (2) In case Part 'B' of Form DVAT-20 is not forthcoming to the Commissioner or is lost, destroyed, defaced or mutilated, the dealer who claims that he had paid any amount on account of tax, interest, penalty or any other amount due under the Act, the Commissioner may require such dealer to furnish other satisfactory proof of such payment which shall be the Part 'C' or Part 'D' of F .....

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