Section 10(3) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(3)If a person liable to pay 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 the additional amount of tax according to such revised return by a demand draft or pay order drawn in favour of Commissioner of Sales tax, Maharashtra State, on any branch of any bank referred to in sub-section (2) which is situated in the local area.
