Section 4 in The M.P. Cess on Storage of Coal Rules, 1983
4. Furnishing of returns.
- Every person storing coal within the meaning of Section 10 of the Act either himself or through his agent or manager shall furnish to the Sales Tax Officer, within whose jurisdiction such coal mine is situated, a return in Form "A" for every quarter of the financial year beginning on the first day of April, within forty five days of the expiry of such quarter, stating the presumed storage of the coal at pit mouth assessable under Section 10 of the Act. The return shall be accompanied by a copy of challan in proof of the payment of the cess liable to be paid under Section 11 of the Act in respect of the presumed storage of coal at pit mouth during the said quarter.
