Notice to owners or operators of Motor Vehicles

(1) The Taxation Officer on receiving information that a person is keeping or operating a motor vehicle, may require him to complete, sign and deliver a declaration in Form 'A' in respect thereof, and may serve upon him at once a special notice in Form 'E'. Such notice may be sent to the person by registered post or may be served personally on him or if the service cannot be affected personally on him, on any adult male member of his family residing with him. If the notice cannot be served in the manner aforesaid, it may be served by affixing it to some conspicuous part of his place of residence or business, or in such other manner as the Taxation Officer may think fit. (2) Nothing in this rule shall be deemed to absolve any person who keeps or operates a motor vehicle from the obligation imposed upon him by sub-section (1) of Section 13 and Rule 7 in respect of making a declaration in the event of no notice having been served. (3) The Taxation Officer for arrears of tax or penalty shall send a notice under sub-section (3) of section (9) in form 'E-1' to the owner or operator, as the case may be, of the vehicle. The notice shall be served in the manner prescribed under sub rule (1). (4) If the owner does not deposit the tax due within the period/date given in the demand letter, a recovery letter to him through the District Magistrate to recover it as arrears of land revenue may be issued and a penalty equal to the amount of tax be included therein.