Section 10A(2) in The Maharashtra Motor Vehicles Tax Act, 1958
(2)The amount of tax shall be paid to the Taxation Authority within whose jurisdiction the vehicle is used or kept for use in the State, by the owner or the person having possession or control of the vehicle, within seven days, of the entry of the vehicle into the State or on demand by the Taxation Authority or any other officer authorised by it in this behalf, whichever is earlier.Explanation. - For the purposes of this section,-(a)in calculating the period during which a vehicle is used or kept for use in the State, a part of a calendar month shall be treated as one month; and(b)the period for which the tax is to be paid need not necessarily expire at the end of a quarter.]
