Section 11AA(3) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(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.
