Section 7 in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
7. Submission of receipt evidencing payment of tax.
- The receipt evidencing payment of tax payable during any month in accordance with the returns submitted under section 4 shall, in the case of a fleet owner, be forwarded to the officer authorised to receive returns under sub-rule (1) of rule 4 so as to reach him on or before the last day of the month immediately succeeding such month, and in the case of any other operator, shall be forwarded to the officer authorised to receive returns under sub rule (2) of that rule on or before the 10th day of such month.
