Levy of tax, etc., in the case of fleet owners

In the case of a fleet owner, the provisions of sections 3, 4 and 6 shall, so far as may be, apply subject to the following modifications, namely:— (a) In order to determine the amount of tax payable by a fleet owner in any year, before the commencement of such year, the fleet owner shall first make and deliver to the Regional Transport Officer concerned a preliminary declaration in the prescribed form stating the prescribed particulars in respect of the transport vehicles liable to tax under this Act kept by him on the last day of February of the year immediately preceding the year for which such declaration is made. Such declaration shall be accompanied by a certificate of final assessment of tax, if any, issued by the Regional Transport Officer concerned for such previous year, and such other documents as may be prescribed. (b) On receipt of such preliminary declaration and as soon as may be after the commencement of the year, the Regional Transport Officer concerned shall, on the basis of such declaration, determine the amount of tax to be paid by such fleet owner provisionally and communicate the same to the fleet owner by issuing a certificate of provisional assessment of tax for the year in such form as may be prescribed. (c) The amount of tax provisionally determined under clause (b) shall be paid by the fleet owner to the Regional Transport Officer within fifteen days from the date of receipt of the certificate of the provisional assessment by him. (d) The fleet owner shall then fill up and sign a final declaration in the prescribed form stating the prescribed particulars in respect of the transport vehicles liable to tax under this Act kept by him in the current year and shall deliver within the prescribed time the final declaration so filled in and signed to the Regional Transport Officer concerned. Such declaration shall be accompanied by the certificate of provisional assessment of tax issued by the Regional Transport Officer concerned for the year and such other documents as may be prescribed. (e) On receipt of such final declaration the Regional Transport Officer concerned shall verify the number of transport vehicles used or kept for use by the fleet owner during the current year, the passenger capacity in the case of stage carriages and contract carriages, the permit laden weight in the case of goods vehicles, the unladen weight in the case of other vehicles and such other particulars as may be deemed necessary and shall finally determine the amount of tax leviable at the rate fixed under section 3 on the transport vehicles of such fleet owner and communicate the same to the fleet owner by issuing a certificate of final assessment of tax for the year in such form as may be prescribed. (f) When the amount of tax is finally determined under clause (e) taking into consideration the amount paid by the fleet owner under clause (c), the difference that may be due shall be paid by, or refunded to the fleet owner in such manner and within such time as may be prescribed: Provided that the fleet owner shall be entitled to a proportionate reduction in the amount of tax finally leviable in respect of vehicles which are certified by the Regional Transport Officer concerned as not used for a period of one calendar month or more. (g) Within thirty days of the transfer of ownership of any of his transport vehicles, the fleet owner shall report the transfer to the Regional Transport Officer concerned. (h) The Regional Transport Officer concerned may, for the purposes of this section, require the fleet owner to produce before him any transport vehicle or any accounts, registers, records or other documents or to furnish any information or may examine the vehicles or the accounts, registers, records, or other documents and the fleet owner shall comply with any such requirement made of him.