Section 7(3) in The M.P. Motoryan Karadhan Rules, 1991
(3)Payment of every amount under the Act shall be made :-(a)by a crossed bank draft drawn on [any scheduled Bank] [Substituted by Notification No. F. 16-5-92-VIII, dated 11-10-1992.] at the place where the Taxation Authority is located;(b)by crediting in the treasury or sub-treasury located within the jurisdiction of the Taxation Authority through treasury challan :Provided that the Taxation Authority may allow the owner of a vehicle other than a transport vehicle to deposit the amount in cash in its office in which case a money receipt shall be issued to the person depositing the amount.
