Section 7(1) in The M.P. Motoryan Karadhan Rules, 1991
(1)The tax payable under Section 3 or 4 of the Act shall be paid to the Taxation Authority by the owner, dealer or manufacturer, as the case may be, as follows :-(a)if the lax is payable for a quarter, not later than fifteen days after the commencement of the quarter;(b)if the tax is payable for a month, not later than ten days after the commencement of the month; and(c)if the tax is payable for a period less than a quarter or a month, [or for the lifetime of the vehicle] [Inserted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.] as the case may be, on or before the date on which the tax becomes due :[Provided that the tax in respect of a motor vehicle due for registration in the State shall be paid on the date on which its registration becomes due.] [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.]Provided further that [the difference of the tax payable] [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.] by a public service vehicle plying on a temporary permit or a special permit shall be, paid at the time of issue of temporary permit or special permit, as the case may be.
