Section 3

(1) For the purpose of providing fund for the development of urban transport Levy and infrastructure in the State of Madhya Pradesh, there shall be levied and collected a cess on the taxable turnover of motortspirit of a dealer, within the State.

(2) The cess under sub—section (1) shall be levied for such period as notified by the State Government at the rate of one percent of the taxable turnover of such motor spirit, in such manner as may be prescribed.

(3) The cess levied under sub-section'(l) shall be payable by the dealer;