Payment by cheque when not permitted:

For removal of doubts and to ensure uniformity of application of the procedure it is clarified that the payment of duty/other dues through cheques should not be permitted in the following cases: –

i. If there is a strike in or closures of only one nominated bank of the Commissionerate and the assessee still remains in a position to deposit money in the other nominated banks or Departmental Treasury (wherever they exist) – unless the assessees‘ bank is the only nominated bank in the Commissionerate.

ii. In the case of declared bank holidays because such holidays are known well in advance.

iii. Where the public has been given advance intimation of a strike, unless the strike is unduly prolonged (say over 3-4 days).

iv. Where bank employees adopt “go-slow” tactics.