(1) The owner or operator of every motor vehicle shall make a declaration in respect of it in the prescribed form and shall deliver the declaration within the prescribed time to the Taxation Officer and shall pay to him the [Motor Vehicle Tax] 3 which he appears by such declaration to be liable to pay in respect of such vehicle, as required by or under this Act.
(2) Where a motor vehicle is altered so as to render the owner or operator thereof liable to payment of enhanced [Motor Vehicle Tax] 3 under section 14, such owner or operator shall make, within the prescribed time, an additional declaration in the prescribed form showing the nature of the alteration made and shall deliver it to the Taxation Officer and shall pay to him the difference in tax or additional tax payable under section 14.
Payment of difference in tax
14. Where any motor vehicle in respect of which the [Motor Vehicle Tax] 3 has been paid is altered in such manner as to cause the vehicle to become a vehicle in respect of which a higher rate of [Motor Vehicle Tax] 3 is payable, the owner or operator thereof shall in respect of such vehicle be liable jointly and severally to pay the difference between the amount of [Motor Vehicle Tax] 3 payable after its being so altered.
1. Subs. by section 13(7) of Uttarakhand Act No. 08 of 2013.
2. Subs. by section 14 ibid.
3. Subs. by section 15 ibid.
Record of payment of the tax in the certificate of registration and grant of [certificate] 1