Section 3 in The M.P. Cess on Land held in Connection with Mineral Rights Rules, 1987
3. Furnishing of returns.
- Every person liable to pay cess under sub-section (1) of Section 11 of the Act shall furnish to the Sales Tax Officer within whose jurisdiction his principal place of business so declared by him for the purpose of the Sales Tax Act is situated, a return in form 'A' for every month of a financial year within ten days of the expiry of such month. The return shall be accompanied by a copy of the challan in proof of the payment of the cess liable to be paid under Section 11 of the Act in respect of the major mineral raised from such land during the said month :Provided that the returns for the period commencing from 1st April, 1987 and ending on the last day of the month in which these rules are published in the Madhya Pradesh Gazette shall be furnished within ten days of the last day of such period.
