Section 8(2) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(2)[ Every such dealer shall furnish a statement in Form VIII in duplicate giving the closing balance of the stock of goods specified in Schedule II and/or Schedule III at the end of the year,(a)within ninety days of the close of the year, where such dealer has only one place of business in the State; and(b)within one hundred and twenty days of the close of the year, where such dealer has more than one place of business in the State.]
