(1) A declaration shall be in Form “AT”. It shall state-
(a) the registration mark, if any, of the motor vehicle;
(b) the period for which the tax is to be paid in advance in respect of the motor vehicle;
(c) the fuel used for the motor vehicle;
(d) if the motor vehicle is one which would be liable to be taxed at the rates specified in clause III or clause IV of class A in the First Schedule to the Act, whether the motor vehicle is intended to be used-
(i) solely within the limits of a local Authority which has levied a tax on motor vehicles, or
(ii) both within and without such limits.
(2) A fresh declaration shall be made every time the payment of tax is made.
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