Payment of tax or interest in certain cases

Payment of tax or interest in certain cases.—

1. (1) Notwithstanding anything contained in this Act, for the purpose of payment of any tax, interest, penalty or any other sum payable under this Act, the State Government may, by notification in the Official Gazette, require that such payment shall be made in such electronic manner as may be prescribed.
2. (2) Where a notification is issued under sub-section (1), any payment made in any other manner than that prescribed shall be deemed to be not paid.