Section 3(2) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(2)[ The Tax shall be payable and paid by an importer within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle [or for obtaining an assignment of a new registration mark therefor] [Sub-section (2) was substituted by Maharashtra 30 of 1989, Section 3.] under the Motor Vehicles Act, 1988, whichever is earlier, in the manner laid down under section 10 of this Act:]
