Section 5(2) in The M.P. Motoryan Karadhan Rules, 1991
(2)The declaration referred lo in sub-rule (1) shall be filed-(i)if the lax is payable for the life time of a vehicle, on or before the last date fixed or the payment of life time lax;(ii)if the tax is payable for a quarter not later than Fifteen days alter the commencement of the quarter;(iii)if the tax is payable for a month not later than ten days after the commencement of the month;(iv)if the tax is payable for a period less than a quarter or a month, on or before the date on which the tax becomes due :Provided that the first declaration in respect of a motor vehicle due for registration in the state shall be filed on or before the date on which its registration becomes due :Provided further that the first declaration in respect of a motor vehicle brought into the state for assignment of new registration mark, change of residence or pace of business or transfer of ownership under Section 47, 49 or 50 of the Motor Vehicles Act, 1988 respectively shall be filed at the time of its entry in the State :Provided also that the first declaration in respect of a motor vehicle paying tax at the monthly rate shall be filed within ten days from the date of coming into force of the Madhya Pradesh Motoryan Karadhan (Sanshodhan) Adhyadesh, 1992.
