Besides, this will relieve the public of much inconveniences experienced by them due to heavy

(1) Every registered owner of, or person who has possession or control of, a motor vehicle liable to tax under this Act shall fill up and sign a declaration in the prescribed form, giving the prescribed particulars and shall deliver within the prescribed time the declaration to a taxation authority and shall pay to the said authority the tax which he is liable to pay in respect of such vehicle. (2) When a motor vehicle liable to tax under this Act is altered so as to render the registered owner or person who is in possession or control of such vehicle liable to the payment of an additional tax under section 8, such registered owner or person, as the case may be, shall fill up and sign an additional declaration in the prescribed form showing the nature of the alteration made and containing the prescribed particulars, and shall deliver such additional declaration together with the taxation card in respect of the motor vehicle to a taxation authority and shall pay to the taxation authority the additional tax payable under section 8. On receipt of such additional tax, the taxation authority shall issue to such owner or person a fresh taxation card in place of the original taxation card and shall cause an entry about such payment to be made in the taxation card. (3) Such owner or person shall, at the time of making payment of the tax under sub-section (1) or the additional tax under sub-section (2), produce before the taxation authority a valid certificate of insurance in respect of the vehicle complying with the requirements of Chapter VIII of the Motor Vehicles Act, 1939.