10. 1[(1) The amount of tax payable by the occupier of the factory or the unit shall be paid into the Government Treasury in the following manner,-
(a) for the purposes of sub-section (3) of section 3 and sub-section (2) of section 6, the State Government may, by notification, published in the Official Gazette, notify such amount which the occupier of the factory or the unit shall pay per 100 kilogram of sugar at the time of removal of the sugar from the factory premises;
(b) for every month the occupier of the factory or the unit shall,-
(i) pay on the removal of the sugar from the factory premises during the month, such amount as determined on the basis of the total quantity of sugar removal during the month at the rate notified as per clause (a) above into the Government Treasury by the 15th day of the succeeding month and the amount so paid adjust towards the tax liability as per section 3 as shown in the return;
(ii) carry forward to the return for the succeeding month, the unpaid tax or, as the case may be, the excess payment that remains as per the return;
(c) in the return for the last month of the year, i.e., September, the balance payable, if any, remaining after adjusting the payment made as per sub-clause (i) above for the said month, shall be paid on or before the prescribed date for filing of the return for the month of September. Excess payment, if any, as per return for the month of September shall be claimed as refund in the return for the said month;
(d) the amount as per clause (a) above shall be paid into Government Treasury in the Chalan Form MTR-6;
(e) refund, if any, due to the occupier of the factory or the unit shall first be adjusted towards any recovery of tax dues outstanding from the occupier of the factory or the unit and only the balance amount shall be refunded.]
2[(2) Every payment of tax, interest, penalty under the Act or as the case may be, any amount payable under the Act other than the payment to be made along with the return shall be paid into the Government Treasury by chalan in Form MTR-6.]
3[(3) **********]
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1. This sub-rule (1) was substituted by G.N. of 30.4.2011. Prior to substitution the sub-rule (1) read as under:
“(1) The amount of tax payable by the occupier shall be paid each month either to the Commissioner or into a Government Treasury outside Greater Bombay.”
2. Sub-rule (2) deleted by G.N. of 30.4.2011. Prior to deletion sub-rule (2) read as under:
“(2) If the amount is paid to the Commissioner, it shall be paid within twenty-five days from the close of the month to which the payment relates by a cheque drawn in favour of “The Reserve Bank of India, on account of sugarcane purchase tax” on a Bank which has a clearing account with the Reserve Bank of India, and such cheque shall be accompanied by a pay in slip in Form VI duly filled in.” And again this sub-rule (2) inserted by G.N. of 4.7.2012.
3. Sub-rule (3) deleted by G.N. of 30.4.2011. Prior to deletion sub-rule (3) read as under:
“(3) If the amount of tax is paid into a Government-Treasury outside Greater Bombay *[the occupier of the factory or the unit or the officer nominated by any of them] under rule 8 shall furnish the **[Assessing Authority] with the receipted chalan showing such payment within thirty days from the close of the month to which the payment relates.”
* Substituted by G.N. of 25.11.1974.
**Substituted for the words “Purchase Tax Officer (Sugarcane)” by G.N. of 19.1.1996 w.e.f.1.10.1995