Section 10(3) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(3)If a person liable to pay the tax, furnishes a revised return in accordance with sub-section (2) of Section 7, and if such revised return shows that a larger amount of tax than already paid is payable, he shall first pay into the Government treasury in the prescribed manner or to the assessing authority in cash or by cheque or Demand Draft the additional amount of tax according to such revised return.
