Maintenance of accounts and determination of tax

(1) An owner of a transport vehicle may be required to maintain such accounts as may be prescribed and to submit the same to the taxation authority as and when required. (2) If the taxation authority is satisfied that tax has not been correctly paid or the owner has not furnished declaration as provided in sub-section (1) of section 4-A or has given inaccurate particulars in the declaration, he shall, after giving the owner a reasonable opportunity of being heard, proceed to determine the amount of tax due and recover the same.