Section 11AA in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
11AA. [ Payment of entry tax under Section 3-A in respect of entry into a local area of motor vehicles, furnishing of returns and assessment. [Substituted by Notification No. A-5-3-1999-ST-V (8), dated 2-3-2001.]
(1)The return required to be furnished under Section 3-A shall be in Form VII-C. The return shall be furnished in the office of such Commercial Tax Officer as the Commissioner may by order, direct.(2)The return shall be furnished for the day on which an entry of motor vehicle into a local area is effected, within 15 days from the entry of such vehicle into a local area or before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier.(3)Each return shall be accompanied by a treasury receipt challan in Form IX in respect of the payment of tax made. If the person fails to file the return or pay the tax due within the time prescribed in sub-rule (2), such person shall alongwilh the amount of tax, pay the interest in accordance with the provisions of Section 13 of the Adhiniyam.(4)Where a person has not furnished the return and/or has not paid the tax or the interest, the concerned Assessing Officer may by notice in Form VII-D served on him require him to file the return or pay the amount due from him forthwith.(5)(a)The notice for assessment shall be in Form X-C and the date fixed for compliance therewith shall not be ordinarily earlier than 15 days from (he date of service thereof.(b)The order of assessment shall ordinarily be in Form X-D.(c)A certified copy of an order of assessment shall be furnished to the assessee free of charge along with notice of demand in Form X-E.(6)The Designated Officer shall ascertain that the person has paid the amount of tax and/or interest in full by obtaining from the Assessing Authority a copy of the order in Form X-D issued by the Assessing Authority to the person. The Assessing Authority may also inform the Designated Officer about (he non payment of the lax and/or interest. If the person has not paid the tax and/or interest the Designated Officer shall impound the vehicle forthwith and the provision of sub-section (7) of Section 3-A shall apply thereof.]
