(1) Except as hereinafter provided in this rule, a motor vehicle brought into the State otherwise than for temporary use shall be liable to pay lax in accordance with the First or Second Schedule of the Act, as the case may be.
(2) A motor vehicle covered with All India Tourist Permit granted under sub-section (9) of Section 88 of the Motor Vehicles Act. 1988 by the Transport Authority of other State with a valid authorisation to ply in Madhya Pradesh , shall pay tax at the Transport Check-post at the time of entry into Madhya Pradesh. The payment shall be made in cash or through a crossed Bank Draft payable to Transport Commissioner, Madhya Pradesh at Gwalior, and the same shall be endorsed by the Officer-in-charge of Check-post in the authorisation.
(3) The Tax payable under sub-item (b) of item-V of the First Schedule in respect of National permit granted by the Transport Authority of other State under sub-rule (2) of Rule 87 of the Central Motor Vehicle Rules, 1989, [shall be paid at the time of the grant of authoriation in lump-sum once or in two half yearly instalment.]
(4) If the initial authorisation referred to in sub-rule (3) is granted at any time after the first quarter of the year, the amount shall be payable on a prorata basis for the remaining quarters of the year including the quarter in which the authorisation is granted.
[(5) A Motor Vehicle covered with National permit granted under sub-section (12) of Section 88 of the Motor Vehicles Act, 1988 by the Transport Authority of other State with a valid authorisation to ply in Madhya Pradesh , shall pay tax at the transport check-post at the time of entry in Madhya Pradesh . The payment shall be made in cash or through a crossed Bank Draft payable to the Transport Commissioner, Madhya Pradesh at Gwalior and the same shall be endorsed by the Officer-in-Charge of the check post in the authorisation and such endorsed authorisation shall always be carried with the goods carriage and produced for inspection on demand by any officer of the Transport Department not below the rank of an Assistant Transport Sub-Inspector.]
(6) The tax paid under sub-item (b) of item-V of the First Schedule and additional sum paid under sub-rule (4) of Rule 10 shall not be refundable, but where a Vehicle covered by an authorisation is replaced by another vehicle after obtaining the permission of the Authority granting permit, the tax already paid shall be deemed to have been paid for the replaced vehicle for the period following the date on which the vehicle is replaced.
(7) A motor vehicle brought into the State for temporary use shall be liable to pay tax under sub-section (1) of Section 3 of the Act in accordance with the First Schedule in the following manner:-
(i) in the case of a Transport Vehicle the lax shall be paid to the Taxation Authority by the owner of such vehicle :-
(a) at the time of making an application for countersignature of the permit in the State, or
(b) at the time of making an application for grant of a temporary permit to the Transport Authority of other State, as the ease may be.
(ii) In the ease of a vehicle other than a transport vehicle the tax shall be paid to the Taxation Authority or the Officer-in-charge of the Transport Check-post by the owner of the motor vehicle at the time of arrival of the motor vehicle in the State :
Provided that in the case of a motor cycle or a motor car or an invalid carriage brought into the State for temporary use the tax shall not be leviable if the State tax in respect of that motor vehicle has already been paid in another State or Union Territory.
(iii) The owner of a motor vehicle brought into the State for temporary use which is liable to pay tax shall file a declaration in Form-'H' to the Taxation Authority or the Officerin-charge of the Transport Check-post at the time of payment of tax on arrival into the state.
(iv) Where tax is paid by the owner of such motor vehicle, a receipt in Form 'G' shall be granted by the Taxation Authority or such Officer-in-charge, as the case may be.
[8A. Filing of declaration, determination and payment of tax by a fleet owner. - (1) Notwithstanding anything contained in Rule 5, 6, 6A, 7 or 8 a declaration required to be filed under sub-section ( I) of Section 8 of the Act by a fleet owner in respect of stage carriages and reserve stage carriages owned by him shall be in Form H-l and shall be delivered to the Taxation Authority through a duly authorised representative within ten days from the commencement of the month.
(2) The additional declaration required under sub-section (2) of Section 8 of the Act by a fleet owner in respect of his stage carriages and reserve stage carriages altered during a month shall be in Form H-2 and shall be delivered to the Taxation Authority through a duly authorised representative within ten days from the close of the month.
(3) The declaration under sub-rule (1) or the additional declaration under sub-rule (2), as the case may be, shall be accompanied by a crossed bank draft or paid up treasury challan marked "Original" evidencing the payment of tax which the fleet owner appears to be liable lo pay by such declaration or additional declaration.
(4) On receipt of the declaration under sub-rule (1) and the additional declaration under sub-rule
(2) for the month, the Taxation Authority, after satisfying itself as to the correctness of the declaration and the additional declaration and after making such enquiries as it deems fit, pass an order in writing determining the amount of tax payable for the month by the fleet owner in respect of his stage carriages and reserve stage carriages and issue the intimation of such order in Form H-3 to be served on the fleet owner in the manner laid down in sub-rule (2) of Rule 15.
(5) If the fleet owner fails to file the declaration under sub-rule (1) or the additional declaration under sub-rule (2), the Taxation Authority shall without delay, proceed suo motu to determine the amount of monthly tax payable by the fleet owner on the basis of information available with it and shall proceed to recover the tax so determined in accordance with the Act and these rules.
(6) When the amount of monthly tax payable by the fleet owner in respect of his stage carriages and reserve stage carriages is determined under sub-rule (4) or (5), as the case may be, the difference of tax shall be paid by or refunded to the fleet owner in the manner laid-down in these rules.
(7) The Taxation Authority may for the purposes of this rule require the fleet owner to produce before it any vehicle or any account, register, records or other documents or to furnish any information or may examine the vehicle or the accounts, registers, records or other documents and the fleet owner shall comply with any such requirement.]