Administration Manual - B.E.S.T. Undertaking.

669
the expiry of any such year make and deliver to the Taxation Authority
a declaration in the prescribed form stating the prescribed particulars,
in respect of all transport vehicles used or kept for use by him in the
State in that year. Such declaration shall be accompanied by a
certificate of provisional payment of tax issued to the fleet owner under
Section 10 as it stood immediately before the commencement of the
Bombay Motor Vehicles Tax (Amendment) Act, 1972, or as the case
may be, under Sub-section (2) and such other documents as may be
prescribed.
Sec.10(2):- The Fleet owner shall on the basis of such declaration
made and delivered under sub-section (1), make payment of an amount
equivalent to the amount of tax payable in accordance with such
declaration, as provisional payment of tax for the year following the
year to which the declaration relates.
Sec.10(3):- On receipt of such declaration, the Taxation Authority shall
verify the number of transport vehicles used or kept for use by the fleet
owner during the year for which the tax is payable, the licensed
carrying capacity in the case of stage carriages and contract carriages,
the registered laden weight in the case of goods vehicles, the un-laden
weight in the case of other transport vehicles, and such other
particulars as may be deemed necessary, and shall finally determine
the amount of tax leviable at the rates fixed under sub-section (1) of
section (3) on the transport vehicles of such fleet owner and
communicate the same to the fleet owner by issuing a certificate of
final assessment of tax for that year, within such period and in such
form as may be prescribed.
Provided that, where the carrying capacity or registered laden weight of
a motor vehicles of a fleet owner is at any time reduced during the
year, the tax collected on such vehicle shall not exceed the amount of
tax leviable on the basis of the annual rate of tax for the carrying