[10. Special provision for fleet-owners.- In the case of a fleet-owner, the provisions of sections 3, 4, 5, 6 and 9 shall so far as may be, apply subject to the following modifications, namely:-
(1) In order to determine the amount of tax payable by a fleet-owner in respect of the year ending on the 31 day of March 1973 or for any year thereafter, the fleet owner shall, within one month after the expiry of any such year make and deliver to the Taxation Authority a declaration in the prescribed form stating the prescribed particulars, in respect of all transport vehicles used or kept for use by him in the State in that year. Such declaration shall be accompanied by a certificate of provisional payment of tax issued to the fleet-owner under section 10 as it stood immediately before the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 (Mah. XXXVII of 1972), or as the case may be, under sub-section (2), and such other documents as may be prescribed.
(2) The fleet-owner shall on the basis of such declaration made and delivered under sub-section (1), make payment of an amount equivalent to the amount of tax payable in accordance with such declaration, as provisional payment of tax for the year following the year to which the declaration relates.
(3) On receipt of such declaration, the Taxation Authority shall verify the number of transport vehicles used or kept for use by the fleet-owner during the year for which the tax is payable, the licensed carrying capacity in the case of stage carriages and contract carriages, the registered laden weight in the case of goods vehicles, the unladen weight in the case of other transport vehicles, and such other particulars as may be deemed necessary, and shall finally determine the amount of tax leviable at the rates fixed under sub-section (1) of section 3 on the transport vehicles of such fleet-owner and communicate the same to the fleet-owner by issuing a certificate of final assessment of tax for that year, within such period and in such form as may be prescribed :
Provided that, where the carrying capacity or registered laden weight of a motor vehicle of a fleet-owner is at any time reduced during the year, the tax collected on such vehicle shall not exceed the amount of tax leviable on the basis of the annual rate of tax for the carrying capacity or registered laden weight of such motor vehicle before reduction.
(4) Where the amount of tax is finally determined under sub-section (3), taking into consideration the provisional payment of the tax already made by the fleet owner, the difference (if any) that may be due shall be paid by, or refunded to, the fleet-owner in such manner, and within such time, as may be prescribed :
[Provided that the fleet-owner shall be entitled to a proportionate reduction in the amount of tax finally leviable in respect of vehicles which are certified by the Taxation Authority as not used for a period of one calendar month or more.]
(5) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet-owner shall report the transfer to the Taxation Authority.
(6) The Taxation Authority may, for the purposes of this section, require the fleet-owner to produce before him any transport vehicles or any accounts, registers, records or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records or other documents, and the fleet-owner shall comply with any such requisition made of him.
(7) A person who on or after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 (Mah. XXXVII of 1972) becomes a fleet-owner shall, within thirty days of his becoming a fleet-owner, make and deliver to the Taxation Authority a declaration under sub-section (1), and shall also make provisional payment of tax, under sub-section (2) which he, according to such declaration, appears to be liable for.]