Section 9: Additional declaration

The additional declaration shall be in Form “BT” and shall state the alterations made to the vehicle or the manner in which it is proposed to be used so as to cause it to become a vehicle in respect of which a higher rate of tax or lump sum tax is payable. Such declaration shall be delivered, in case of alterations to the vehicle, within fourteen days of the making a such alterations and in case of proposed change in the manner of the use of the vehicle before the vehicle is used in that manner, to the taxation authority within whose jurisdiction the motor vehicle is registered or in case of the ownership of a motor vehicle is transferred or the owner of a motor vehicle has changed the address, where such transfer of a ownership of the vehicle or change of address has been recorded in the certificate of registration of the vehicle, together with the certificate of taxation in respect of the motor vehicle and the amount of additional tax payable under section 7 or the cheque, the demand draft, or as the case may be, treasury chalan in respect of such amount.