3. Returns

(1) Every Importer other than those falling under sub-rule (6), liable to pay tax under Section 3 of the Act, shall submit, so as to reach the assessing authority on or before the 20th of every month, a return in Form M1 in duplicate showing the total and net purchase price of all or any of the motor vehicles on which tax is payable for the preceding month and along with the return he shall submit a receipt from the Government Treasury or a crossed demand draft in favour of the assessing authority for the full payment of tax payable for the month to which the return related.

(2) In the case of an importer having more than one place of business in the local area, all returns prescribed by these rules shall be submitted by the principal place of business in the local area in the State and shall include the total purchase value of all or any of the motor vehicles of all the places of his business. Each place of business in any local area shall also :
(a) Submit to the assessing authority of the local area in which it is situated a return of the total and net purchase value of the motor vehicle of the place of business in Form M1; and 
(b) intimate to such authority the fact that the return of the total and net purchase value of all motor vehicles is included in the return submitted by its principal place of business in the local area and specify the name and address of such principal place of business in the local area. 

(3) The returns so filed shall subject to the provisions of sub-rules (4) and (5) be provisionally accepted.

(4) Where any importer fails to submit the return in respect of any month before the date prescribed in that behalf or if the return submitted appears to be incorrect or incomplete the assessing authority shall after following the procedure prescribed in Rule 4 determine the purchase value to the best of the judgement and provisionally assess the tax or taxes payable for the month and shall serve upon the dealer a notice in Form D1 and the importer shall pay the sum demanded within the time and in the manner prescribed in the notice.

(5) Where any importer submits a return without a Government Treasury receipt or crossed demand draft for the full amount of the tax payable the assessing authority shall provisionally assess the taxes payable for the month and shall serve upon the dealer a notice in Form D1 for the tax due and the importer shall pay the sum demanded within the time specified in the notice.

(6) (a) An importer other than a dealer shall file a return in Form M2 along with the proof of payment of tax due thereon before such authority, as may be notified by the Commissioner, within Fifteen days from the date of Entry of such vehicle into a local area or before an application is made for registration of the said vehicle or assignment of a new registration mark to such vehicle under the Motor Vehicles Act, 1988, whichever is earlier. 
(b) Tax due thereon shall be paid by tendering a challan or a demand draft or payment order issued in favour of such authority.
(c) If such authority is satisfied that return is true, correct and complete he shall pass an order in Form M3 and a copy shall be marked to the importer. 
(d) If the return filed in Form M2 does not appear to be correct and complete the designated authority shall determine the purchase value of motor vehicle and tax to be paid thereon and serve on the importer a notice in Form M4 and the importer shall pay the sum demanded within the time and in the manner specified in the notice.