Issue of notice

Issue of notice.

1. (1) If the Taxation Officer is satisfied that a fleet owner is liable to pay tax under this Act, he shall serve upon such fleet owner a notice in the prescribed form requiring him to furnish a return of the goods vehicles in his possession or under his control and such other particulars as may be prescribed.
2. (2) Every such notice shall require the fleet owner to furnish the return and the particulars within such period, not being less than thirty days from the date of the service of the notice, as may be specified in the notice.