39A. Electronic payment of tax, demand or other sum
(1) Where the payment of tax, demand or other sum has been made electronically the authorised bank shall generate e-challan in Form VAT-37A through a computer network. "The authorised bank shall also forward a statement of such e-challan, on the same day, in part-A of forms VAT-45A to the concerned treasury of the State and a copy of such statement shall be forwarded to the Accountant General Rajasthan." The date of payment for the purposes of these rules shall be the date of deposit generated on the e-challan in Form VAT-37A."