(3)On deduction of the amount under sub-section (1) or sub-section (2), the person making such deduction shall issue to the dealer or the contractor, as the case may be, a certificate therefor [in the prescribed form which is obtained in the prescribed manner] [Substituted by M.P. Act No. 8 of 2007.] and shall deposit such amount in to the Government Treasury in such manner and within such period as may be prescribed.
