Declaration by persons keeping vehicles for use

(1) The registered owner of every motor vehicle shall make the declaration in respect of it in the prescribed form stating the prescribed particulars and shall deliver the declaration within the prescribed time to the Taxation Officer. (2) Where a motor vehicle is altered so as to render the registered owner thereof liable to the payment of an additional tax under section 4-B, such registered owner shall make within the prescribed time an additional declaration in the prescribed form showing the nature of alteration made. (3) If the registered owner of a motor vehicle fails to deliver a declaration in accordance with the provisions of sub-section (1) or sub-section (2) or delivers a declaration in which the particulars prescribed to be therein set forth are found to be false, he shall be punishable with fine which may extend to one hundred rupees.