Section 6A in The M.P. Motoryan Karadhan Rules, 1991
6A. [ Determination of tax payable. [Inserted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.]
(1)On receipt of declaration under sub-section (1) or (2) of Section 8 of the Act the Taxation Authority shall without delay proceed to determine the amount of tax payable and shall pass the order required under sub-section (3) of the said section as early as possible.(2)Where no declaration is filed by the owner by the last date fixed for payment of tax, the luxation Authority shall without delay proceed suo motu lo determine the amount of lax payable under sub-section (4) of Section 8 and shall pass order required under that sub-section as early as possible.(3)While passing the order referred to in sub-section (3) or (4) of Section 8 of the Act. the Taxation Authority shall, simultaneously, issue the intimation of such order in Form-E-2 to be served on the owner in the manner laid down in sub-rule (2) of Rule 15.] [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.][Explanation. - The order passed under sub-rule (1) or (2) shall be valid until the rate of lax or the vehicle is altered and the determination of lax afresh shall be necessary only after any alteration in the rale of tax or the vehicle.] [Inserted by Notification No. 22-27-93-VIII, dated 8-6-1993.]
