In exercise of the powers conferred by entry 9 of part-III of Schedule II of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government, hereby, specifies "old or second hand motor car" which is sold by a dealer registered under the Act and the tax under the Act or Madhya Pradesh Commercial Tax Act,1994 (No. 5 of 1995) or the entry tax under sub-section (2) of section 3 or section 3-A of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (No. 52 of 1976), at the time of first sale or entry in Madhya Pradesh, as the case may be, in respect of the said motor car has been paid, for the purpose of the said entry.

2. This notification shall be deemed to have come into force from 1st April, 2006.