The Tamil Nadu VAT Rules, 2007

TAMIL NADU GOVERNMENT GAZETTE EXTRAORDINARY20========================================================================(d) Names of dealers or persons with details on who have been convicted for any offence under clauses (a)and (b) of sub-section (3) and sub-section (4) of section 71 in any year.(e) Names of dealers with details, whose registration certificates have been cancelled.(2) The information aforesaid shall be published by the Government for each financial year in the Tamil NaduGovernment Gazette and in the Government website.23. Mode of payment.– The taxes or other amounts due under the Act shall be paid –time; or(a) by remittance into State Bank of India or any other bank authorised by the Government from time to(b) by remittance in cash into a Government Treasury or to the assessing authority or other officerempowered to make the demand or authorised to make the collection; or(c) by means of a crossed cheque in favour of the assessing authority drawn on any one of the bankssituated within the city / town where office of the assessing authority is situated; or(d) by means of a crossed demand draft or a banker’s cheque drawn in favour of the assessing authority; or(e) by any other mode as authorised by the Government from time to time:Provided that the method of payment by means of cheque shall not be applicable to the casual traders and to thedealers whose cheque got dishonoured for want of funds on more than one occasion.24. Penalty for breach of Rules.– Whoever commits a breach of any of these rules shall, on conviction by aMagistrate, be punishable with fine, which may extend to one thousand rupees.25. Forms.– (!) Where a form has been prescribed by these rules for the keeping or maintaining of any accountsor for the submission of any return, only the appropriate form printed under the authority of the State Government shallbe used for the purpose:Provided that the Government may by a general order at any time, permit the dealers to use privately printedcopies of forms.(2) The forms prescribed in the Rules may be used with such variation in matters of details, as may bedirected by the Commissioner of Commercial Taxes from time to time.26. Saving.– Notwithstanding anything contained in these rules, a dealer liable to pay tax, fee or other amountdue under the Tamil Nadu General Sales Tax Act, 1959, for the period prior to the date of commencement of the Act,shall submit the returns due for that period, in accordance with the provision of the Tamil Nadu General Sales Tax Rules,1959.