Section 8: Declaration by person keeping vehicle for use

(1) The owner or any person having possession or control of any motor vehicle shall make a declaration in respect of every motor vehicle in the prescribed form and shall deliver to taxation officer within prescribed period, every time, or whenever he becomes liable to pay tax, as may be specified in the notification published by the State Government in the Official Gazette, along with the receipt of payment of such tax in the prescribed manner. (2) Where owing to any alteration of the motor vehicle or otherwise, the owner or any person having possession or control of the vehicle liable to payment of tax at higher rates, such owner or any person having possession or control shall make within the prescribed period, an additional declaration in the prescribed form, showing the nature of the alteration made and stating reasons thereof, and shall deliver it to the taxation officer and shall pay to him the difference of tax for which he becomes liable to pay in respect of such vehicle. (3) Where the owner of the vehicle who becomes liable to make or deliver a declaration under the provisions of sub-section (1) or (2), fails to do so, the taxation officer on being satisfied that a default has been committed by the owner of the vehicle, shall impose a penalty at such rates as may be prescribed by the State Government which shall not exceed Rs. 5/- per day.