CHAPTER II

RETURNS, ASSESSMENT, PAYMENT OF TAX AND REFUND

¹[3. Submission of returns and payment of tax.-

(1) The returns required to be furnished under section 7 by an importer shall be in Form IA. Such Form shall be obtained only from the office of the Assessing Authority. Every importer, who is required to furnish such return, shall furnish it duly signed by him or by a person authorised by him in this regard, to the Assessing Authority, within whose jurisdiction the place of business of an importer being a dealer liable to pay tax under the Bombay Sales Tax Act, 1959 or, as the case may be, the place of ²[residence of an importer who is a person other than a dealer liable to pay.] tax under the Bombay Sales Tax Act, 1959, is situated.

(2) An importer, shall furnish return for the day on which an entry of motor vehicle into a local area is effected by him within 15 days from the entry of such motor vehicle into a local area or before an application is made for registration of the vehicle under the Motor Vehicles Act, 1988, whichever is earlier.”]