Declaration by the person keeping the vehicle for use

(1) Every owner or operator of a motor vehicle shall make a declaration in the prescribed form in respect of it and shall deliver it to the Taxation Officer within the prescribed time and shall pay the motor vehicle tax or additional tax as may be appear to be liable in respect of such vehicle by such declaration as per the requirements of this Act or under it. (2) Where a motor vehicle is modified in such a way that its owner or operator becomes liable to increased motor vehicle tax under section 14, then such owner or operator shall, within the prescribed time, make an additional declaration in the prescribed form indicating the nature of the change made and deliver the declaration to the Taxation Officer and shall pay the difference in the tax or additional tax payable under section 14.