Section 12(2) in The M.P. Rajya Sadak Parivahan Seva (Bina Tikat Yatra Ki Rok) Adhiniyam, 1974
(2)Out of the amount received under sub-section (1), the State Transport Undertaking shall be liable to pay the passenger tax levied under the Madhya Pradesh Motor Vehicles (Taxation of Passengers) Act, 1959 (No. 17 of 1959).
