Section 8 in The M.P. Motoryan Karadhan Rules, 1991
8. Manner of payment of tax in respect of motor vehicles of other State.
(1)Except as hereinafter provided in this rule, a motor vehicle brought into the State otherwise than for temporary use shall be liable to pay lax in accordance with the First or Second Schedule of the Act, as the case may be.(2)A motor vehicle covered with All India Tourist Permit granted under sub-section (9) of Section 88 of the Motor Vehicles Act. 1988 by the Transport Authority of other State with a valid authorisation to ply in Madhya Pradesh , shall pay tax at the Transport Check-post at the time of entry into Madhya Pradesh. The payment shall be made in cash or through a crossed Bank Draft payable to Transport Commissioner, Madhya Pradesh at Gwalior, and the same shall be endorsed by the Officer-in-charge of Check-post in the authorisation.(3)The Tax payable under sub-item (b) of item-V of the First Schedule in respect of National permit granted by the Transport Authority of other State under sub-rule (2) of Rule 87 of the Central Motor Vehicle Rules, 1989, [shall be paid at the time of the grant of authoriation in lump-sum once or in two half yearly instalment.] [Substituted by Notification No. F. 8-3-93-VIII, dated 8-10-1993.](4)If the initial authorisation referred to in sub-rule (3) is granted at any time after the first quarter of the year, the amount shall be payable on a prorata basis for the remaining quarters of the year including the quarter in which the authorisation is granted.(5)[ A Motor Vehicle covered with National permit granted under sub-section (12) of Section 88 of the Motor Vehicles Act, 1988 by the Transport Authority of other State with a valid authorisation to ply in Madhya Pradesh , shall pay tax at the transport check-post at the time of entry in Madhya Pradesh . The payment shall be made in cash or through a crossed Bank Draft payable to the Transport Commissioner, Madhya Pradesh at Gwalior and the same shall be endorsed by the Officer-in-Charge of the check post in the authorisation and such endorsed authorisation shall always be carried with the goods carriage and produced for inspection on demand by any officer of the Transport Department not below the rank of an Assistant Transport Sub-Inspector.] [Substituted by Notification No. F. 8-2-99-VIII, dated 20-8-1999.](6)The tax paid under sub-item (b) of item-V of the First Schedule and additional sum paid under sub-rule (4) of Rule 10 shall not be refundable, but where a Vehicle covered by an authorisation is replaced by another vehicle after obtaining the permission of the Authority granting permit, the tax already paid shall be deemed to have been paid for the replaced vehicle for the period following the date on which the vehicle is replaced.(7)A motor vehicle brought into the State for temporary use shall be liable to pay tax under sub-section (1) of Section 3 of the Act in accordance with the First Schedule in the following manner:-(i)in the case of a Transport Vehicle the lax shall be paid to the Taxation Authority by the owner of such vehicle :-(a)at the time of making an application for countersignature of the permit in the State, or(b)at the time of making an application for grant of a temporary permit to the Transport Authority of other State, as the ease may be.(ii)In the ease of a vehicle other than a transport vehicle the tax shall be paid to the Taxation Authority or the Officer-in-charge of the Transport Check-post by the owner of the motor vehicle at the time of arrival of the motor vehicle in the State :Provided that in the case of a motor cycle or a motor car or an invalid carriage brought into the State for temporary use the tax shall not be leviable if the State tax in respect of that motor vehicle has already been paid in another State or Union Territory.(iii)The owner of a motor vehicle brought into the State for temporary use which is liable to pay tax shall file a declaration in Form-'H' to the Taxation Authority or the Officer-in-charge of the Transport Check-post at the time of payment of tax on arrival into the state.(iv)Where tax is paid by the owner of such motor vehicle, a receipt in Form 'G' shall be granted by the Taxation Authority or such Officer-in-charge, as the case may be.
