Section 3A in The M.P. Sugarcane (Purchase Tax) Act, 1961
3A. [ Submission of returns and payment of tax. [Inserted by M.P. Act No. 24 of 1962.]
(1)Every owner of a factory shall furnish a correct and complete return for such period, in such form, by such date, and to such authority as may be prescribed.(2)Every such return shall be signed and verified in accordance with Order VI, Rule 15, of the Code of Civil Procedure, 1908 (V of 1908).(3)[ Every such return shall be accompanied by a receipt evidencing the payment on Government account into a Government treasury of the amount of tax payable under sub-section (2) of Section 3 of this Act],
