31. Method of payment of tax, interest or penalty

(1) Tax, interest, penalty or any other amount due under the Act may be paid only in Rupees.

(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 by cheque or bank draft, the date of the payment for the purpose of the Act shall be the date on which the said cheque or bank draft is encashed.

(4) Any tax, interest, penalty or any other amount due under the Act may be paid-

(a) at a branch in Delhi of the Reserve Bank of India;

(b) at a branch in Delhi of an authorised Bank;

(c) at any other place notified by the Commissioner.

(5) Notwithstanding anything contained in this rule, the Commissioner may provide separate procedure or method of payment of tax, interest, penalty or any other amount due under the Act in electronic form.