Declaration by persons liable to pay tax

Tax194724 sections

Statutory text

(1) Every person who is liable to pay the tax under this Act shall fill up and sign a declaration in the prescribed form and shall deliver it within the prescribed time to the authority to whom the tax is payable and shall pay to such authority the tax which he is liable to pay in respect of such vehicle.
(2) Where a motor vehicle used or kept for use is altered so as to render the owner of such vehicle liable to the payment of an additional tax under section 10, the owner shall fill up and sign an additional declaration in the prescribed form and shall deliver it within the prescribed time to the authority to whom the tax under this Act is payable. [(3) Every person who is liable to pay the tax under this Act shall, at the time of making payment of the tax, produce before the authority to whom the tax is payable a vaild certificate of insurance in respect of the vehicle which complies with the requirements of Chapter VIII of the Motor Vehicles Act, 1939 (No. 4 of 1939. ] 1

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