Provided that in the case of a fleet owner the tax shall be paid by him in such manner as may be prescribed.

Recovery of tax Recovery of tax.

1. (1) If the tax or any part thereof due from any operator is not paid within the prescribed time, the Taxation Officer may serve or cause to be served upon the operator a notice of demand in the prescribed form requiring him to pay the amount due within such time not being less than fifteen days from the date of service of the notice, as may be specified in the notice.
2. (2) If the operator fails to pay the amount due within the time specified in the notice of demand, the whole of the amount then due shall be recoverable from him as an arrear of land revenue.
3. (3) Where any tax is not paid within the prescribed time, the operator shall, in addition to the tax, be liable to pay by way of penalty a sum equal to one per cent of the amount of tax for each month or part thereof during which the default continues.