Section 10(2) in Tamil Nadu Tax On Entry of Motor Vehicles to Local Areas Act, 1990
(2)A person liable to pay the tax, shall, before furnishing returns as required by sub-section (1) of Section 7, first pay into the Government treasury in the prescribed manner, or to the assessing authority in cash or by cheque or Demand Draft the whole of the amount of tax due from him according to such return.
