Section 12 in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976
12. [ Kate at which entry tax to be charged on goods under Section 3 (2). [Substituted by Act No. 36 of 1997 (w.e.f. 1-10-1997).]
(1)The entry tax payable under sub-section (2) of Section 3 shall be levied on the value of goods notified thereunder at such rate, not exceeding 20 per cent, as the State Government may, by notification, specify, and different rates may be specified for different goods. The entry tax shall be assessed and collected by such authority and in such manner as may be prescribed.(2)Appeal or revision against the order of the Assessing Authority under sub-section (1) shall lie to such authority, within such period and in such manner as may be prescribed.(3)The Assessing Authority, the Appellate Authority and the Revising Authority shall, for the purposes of this section, have the same powers as are exercisable by those authorities under this Act in respect of a dealer and the provisions of this Act relating to assessment, appeal and revision of a dealer shall apply in respect of a person to whom sub-section (1) applies.]
