Returns

Tax198710 sections

Statutory text

(1) Every person liable to pay tax under this Act shall furnish a return within 15 days from the entry of motor vehicle into the local area or before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier. The return to be so furnished shall be in such form, for such period and to such authority, as may be prescribed.
(2) If any person liable to pay tax under this Act, having furnished return under sub-section (1), discovers any omission or incorrect statement therein, he may furnish a revised return before the expiry of three months from the last date prescribed for furnishing the original return.

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