Section 83(1) in The M.P. Vanijyik Kar Niyam, 1995
(1)(a)Every dealer desirous of raising a question for determination of the rate of tax on any goods shall make an application to the Commissioner; and(b)Every dealer before making such application shall deposit a fee of rupees one hundred and enclose with the application a copy of challan in proof of the payment of such fee.
