t '8. (1) Every owner, who is liable to pay the tax under this Act, shall file a declaration with the Ta?a*ien AvJihority together with the proof of the payment of the tax which he appears to be liable to pay in respect of s,uch vehicle in such form -and 'w&m'n sltich time as may be. prescribed.
(2) When any motor vehicle io respect df which tax has ibee» paid is altered in. such a manner as -to, c#use the vehicle ta became a motor vehicle in respect of which a higher rate of tax is payable, the owner of such vehicle shall (Hie an additional "declaration with the Taxation Authority together with the certificate of .registration and the poof of the payment of difference of tax whieh he appears to be liable to pay in respect of such Vehicle, in sueh form and within such time as may be prescribed.
(3) On receijpt of the declaration under sub-section (1) or the additional declaration «nder sub-sectioa (2) as the case may be, the Taxation Authority shall, after making such enquiry as it deems lit and after giving to tiie owner an opporhfcjity o»f being heard, determine! by aa order in wntiug, the tax payable by the owner and intimate the same to.
hii# jn sttcfe fprrn md within such time a$ *nay be jxrawribed.
(4) Wheie tfee owner fails to file a decteHî ion required wmfeardub* section (1) or (2), the Taxation Authority may. on the bask of information available witih it and after giving to th» -owner an opportunity of being heard, by an order in writing, determine the amount of tax payable by such owner suo motu and intimate tihe same to him in such form and within such time as may be prescribed.
(5) On determination of the fax payable "under sirtsssetion (3) or
(4), as the case may be, by the Taxation Authority, the deference of the amount of tax payaMc and the amount of tax pa|d shall, m the case may be, be paid by <w refunded to the owner m a manner applicable to the payment or refund of tax under this Act and rules.
(6) Where the owner files a false declaration, the Taxation Ajuthorft£ shall, after giving the owner an opportunity of being heard, by ao «rder SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 in writing, impose a penalty no*i exceeding twice the amount of tax deter mined under sub-section (-?).
Explanation.—"Alteration in a motor vehicle" includes an acquisition surrender or non-use of or any change in a permit by which the vehick is covered.'.
4. In sub-section (1) of section 13 of the Principal Act. for the words "quarterly tax" occurring twice, the words "the unpaid amount of tax" shall respectively foe substituted.
5. Tn clause (i) of subjection (1) of section 14 of the Principal Act, for the words "quarter, half year or year" occurring twice, the words "month, quarter, half year or year" shall respectively be substituted.