3.  Returns:

         (1)  Every importer other than those falling under sub-rule (6), who is liable to pay tax under Section3 of the Ordinance shall submit, the assessing authority on or before the 20th of every month, a return in Form-M1 in duplicate showing the total and net value of the goods for the proceeding month, along with the remittance receipt from the Government Treasury or a crossed demand draft in favour of the assessing authority for the full amount of tax payable for the month, to which the return relates.

        (2)  In the case of an importer under sub-rule(1), having more than one place of business in the local areas, all returns prescribed by these rules shall be submitted by the principal place of business and such returns shall show the total value of the goods of all the places of his business in all the Local Areas.

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

        (4)   Where any importer fails to submit the return on or before the prescribed date in that behalf or if the return submitted appears to be incorrect or incomplete, the assessing authority shall after following the procedure prescribed in General Sales Tax Rules determine the value of the goods to the best of the judgment and provisionally assess the tax payable for the month and shall serve upon the dealer a notice in Form D-1 and the importer shall pay the sum demanded within the time and in the manner specified 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 serve upon the dealer a notice in Form D-1 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 before the authority, specified in sub clause (ii) of clause (a) of sub-section (1) of section 2 of the Ordinance within fifteen days from the date of entry of such goods into a local area, where at the goods are brought into the State other than through a Check post and immediately, where the goods are brought  through a Checkpost.

Explanation:   Where an importer brings the goods in a goods vehicle, the return in Form M-2 shall be filed by the importer or the person incharge of the goods vehicle before the officer in charge of the first checkpost in the State through which the goods are brought and where the goods are brought into the local area either in a goods vehicle or otherwise without touching any checkpost in the State, the importer shall file the return in Form M-2 before the Commercial tax Officer, having jurisdiction over the area in which the importer ordinarily resides.

(b)    Tax due theron shall be paid by tendering a challan or a demand draft or by cash.

(c)    if such authority is satisfied that the return filed is correct and complete, he shall pass an order in Form M3 and a copy thereof shall be communicated to the importer.

(d)    if the return filed in Form M-2 does not appear to be correct and complete, the authority shall determine the value of goods and tax to be paid thereon and serve on the importer a notice in Form M-4 and importer shall pay the sum demanded within the time and in the manner specified in the notice.