Section 23(2)(d) in Madhya Pradesh Motor Vehicles Taxation Act, 1947
(d)to provide for the levy of a tax in respect of any motor vehicle brought into the [State]3, the person by whom such tax shall be payable, the declaration which shall be made by him, the time within which it shall be made, the time at which, the manner in which and the authority to whom, the tax shall be payable, the receipt to be granted for the tax paid, the token to be exhibited on the motor vehicle and the exemption from payment of the tax;