Section 45D(1) in The M.P. Vanijyik Kar Adhiniyam, 1994
(1)Every transporter transporting goods by road from the State of Madhya Pradesh to any place outside the State or from any place outside the State to any place within the State of Madhya Pradesh, shall carry with him the copy of the declaration referred to in sub-section (5) of Section 45-A in respect of the goods notified under sub-section (4) of that Section whether the check post or the barrier is established on such road or not.[(1-A) If the transporter transports the goods by a road on which check post or barrier is not established, the declaration specified in sub-section (1) shall be submitted at the nearest check post or the Commercial Tax Office, immediately after the entry of the goods into the State of Madhya Pradesh.] [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002, w.e.f. 13-8-2002.]
