Declaration by person keeping a motor vehicle for use

1. (1) Every person by whom a motor vehicle is used or kept for use shall fill up and sign a declaration in the prescribed form stating truly the prescribed particulars and shall deliver the declaration, as so filled up and signed, to the Taxing Officer and shall pay to the Taxing Officer the tax which he appears by such declaration to be liable to pay in respect of such vehicle.
2. (2) Where a motor vehicle is altered so as to render the person by whom such vehicle is used or kept for use liable to the payment of an addi- tional tax under section 8, such person shall fill up and sign an additional declaration, in the prescribed form showing the nature of alterations made and containing the prescribed particulars and shall deliver such additional declaration, as so filled up and signed, to the Taxing Officer and shall pay

to the Taxing Officer the additional tax payable under section 8 which he

appears by such additional declaration to be liable to pay in respect of such vehicle.