Amendment status not verified — confirm the current text below against the official source.
(1) Every person, who is liable to pay additional tax or one-time tax in respect of a motor vehicle under this Act, shall fill up and sign a declaration in the prescribed form stating the prescribed particulars and shall deliver the declaration as so filled up and signed to the Taxing Officer and shall pay to the Taxing Officer the additional tax or one-time tax to which he appears to be liable, upon such declaration, to pay in respect of such motor vehicle. (2) Any person who submits a false or incorrect declaration under sub-section (1) shall, on conviction, be punishable with fine which may extend to five hundred rupees.