Section 11B in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
11B. [ Authority and the manner for assessment of tax under sub-section (2) of Section 3. [Inserted by Notification No A-5-19-1982 (23)-ST-V, dated 2-5-1984.]
- Tax under sub-section (2) of Section 3 shall be assessed by the Commercial Tax Officer appointed under Section 3 of the [VAT Adhiniyam] having jurisdiction over the local area in which the person liable to payment of tax under sub-section (2) of Section 3 effects entry of goods in the manner prescribed under the [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.] and the [VAT Niyam] [Substituted by Notification No. A-5-1 -2006-1 -V (72), dated 31-10-2006.] for a dealer.]
