Second Schedule or Third Schedule in relaticn to any Motor Vehicle.

Declaraticn by person keeping vehicle for use:—(1) The owner of every motor vehicle s=all make a declaration in respect of it in the prescribed form stating the prescribed particulars and shail deliver the declaration within the prescribed time to the registering authority and -shall pay to the Registering ‘Authority the tax which he appears by such declaration tobe Hable ‘to -pay-in ‘respect of such vehicle.

1. (2) Where a motor vehicle is altered orused so as to render the owner . thereof liable to the payment of an additional tax under section 7 such owner shall make within the prescribed time an additional declaration in the -prescribed form showing the nature of the alteration mads and shall deliver it to the regis- tering authority and shall pay to the Registering Authority the additional tax payable under Section 7 which he appears by such additional declaration to be liable to pay:in respect of such vehicle.