Section 7(5) in The M.P. Motoryan Karadhan Rules, 1991
(5)The date of payment of lax shall be the date of receipt of crossed Bank draft by the Taxation Authority or the date of crediting the amount in the treasury or the date of depositing the amount in the Office of the Taxation Authority, as the case may be :[Provided that the date of payment of tax by adjustment of a refund claim as per sub-rule (9) of Rule 14 shall be deemed lo be the date of presentation of application for refund of tax under sub-rule (2) of that rule.] [Inserted by Notification No. 22-27-93-VIII, dated 8-6-1993.]
