(1) If on receipt of any information, the licensing officer discovers that the tax has not been Re-determination correctly paid in respect of a motor vehicle, or the owner has not furnished declaration as provided in of tax.
sub-section (1) of section 4 or the additional declaration as provided in sub-section (2) of section 7, or has given inaccurate particulars in the declaration or the additional declaration, as the case may be, the licensing officer may, at any time, after giving the owner 2 reasonable opportunity of being heard, proceed to determine or re-determine the tax payable.
() The licensing officer may, at any time, and subject to such conditions as may be prescribed, rectify any clerical or arithmetical error apparent from the record.
9. The licensing officer may direct a notice to be served upon the owner requiring him to fill up 5“‘“‘: of notice and signa declaration, to be endorsed with such notice, stating that owner is liable to the payment of ‘:c c’."a:’:i on and 1o tax and to pay the tax to which he appears by such declaration to be liable, to the person named therein pay tax.
before the expiry of fourteen days from the date of service of such notice.