Rule 51
If a cheque presented by a dealer towards payment of tax or other amount due under the Act or these Rules is dishonored for want of adequate financial cover on two occasions in any year, the dealer, shall not thereafter be permitted to make payment by means of a cheque for such time as the jurisdictional Local VAT officer or VAT sub-officer in its discretion specifies, after being given a reasonable opportunity to show cause against such action. |