Section 10(7) in The Maharashtra Motor Vehicles Tax Act, 1958
(7)A person who on or after the commencement of the Bombay Motor Vehicles Tax (Amendment) Act, 1972 becomes a fleet-owner shall, within thirty days of his becoming a fleet-owner, make and deliver to the Taxation Authority a declaration under sub-section (1), and shall also make provisional payment of tax, under sub-section (2) which he, according to such declaration, appears to be liable for.]
