Re-determination of tax

(1) If on receipt of any information, the licensing officer discovers that the tax has not been correctly paid in respect of a motor vehicle, or the owner has not furnished declaration as provided in sub-section (1) of section 4 or the additional declaration as provided in sub-section (2) of section 7, or has given inaccurate particulars in the declaration or the additional declaration, as the case may be, the licensing officer may, at any time, after giving the owner a reasonable opportunity of being heard, proceed to determine or re-determine the tax payable. (2) The licensing officer may, at any time, and subject to such conditions as may be prescribed, rectify any clerical or arithmetical error apparent from the record.