Section 10(2) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(2)A person liable to pay tax shall, before furnishing return as required by section (1) of section 7, first pay the whole of the amount of tax due from him according to such return by a demand draft or pay order drawn in favour of Commissioner of Sales Tax, Maharashtra State, on any branch of the State Bank of India or any Scheduled Bank as defined in the Reserve Bank of India Act, 1934, which holds a licence issued by the Reserve Bank of India under section 22 of the Banking Regulation Act, 1949, or of a Co-operative Bank as defined in clause (10) of section 2 of the Maharashtra Co-operative Societies Act, 1960, situated in the local area.
