The declaration shall be delivered,-
(i) where a motor vehicle is brought for registration, within three days or the application for registration;
(ii) where the use of the vehicle was discontinued and the discontinuance duly intimated, before the vehicle is again brought into use;
(iii) where the tax under section 3 has been paid, within twenty days from the date of the expiry of the period for which the tax has last been paid or within such extended period as may be fixed by the State Government in these rules, by notification in the Official Gazette;
(iv) in other cases, within seven days of the date from which the vehicle is liable to be taxed or on demand by the Taxation Authority, whichever is earlier.
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