Section 9(1) in The M.P. Vilasita, Manoranjan, Amod Evam Vigyapan Kar Niyam, 2011
(1)The registered proprietor shall send information in Form XV lo the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf within whose jurisdiction his place of business is situated, along with the first quarterly return under the Act. In case of any change in the information, the registered proprietor shall send revised information in Form XV to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf within whose jurisdiction his place of business is situated within 30 days of the change.
