Section 12(1) in The M.P. Motoryan Karadhan Adhiniyam, 1991
(1)Where a tax in respect of a motor vehicle is paid by any person for a particular period or if no such tax is payable therefor, the Taxation Authority shall.-(a)grant to such person a token in such form as may be prescribed to use the motor vehicle in the State during the said period; and(b)record in the certificate of registration of motor vehicle that the tax has been paid or that no tax is payable, in respect of the motor vehicle for the said period ;Provided that where a life time tax is payable under this Act, payment of such tax by any person shall be recorded in the certificate of registration and no token shall be granted to such person.
