Section 73A(5) in The M.P. Vanijyik Kar Niyam, 1995
(5)[ The copy of the declaration retained at the check post shall be forwarded to the Commercial Tax Officer in whose circle the place of business of the consignor or consignee, as the case may be, is situated.] [[Substituted by Notification No. A-5-4-2000-ST-V (74), dated 16-7-2002. Earlier to substitution sub-rule (5) reads as under:'(5) Out of the two copies of the declaration retained at the check post one shall be pasted in the guard file to be kept at such check post and the other forwarded to the Commercial Tax Officer in whose circle the place of business of the consigner or consignee, as the case may be, is situated.']]
