Section 8(7) in The M.P. Motoryan Karadhan Rules, 1991
(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.
