Section 20(3) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(3)[ The Taxation Officer shall raise a demand in the form as may be prescribed from the owner or operator, as the case may be, for the arrears of tax and penalty of each year, which shall also include the arrears of tax or penalty, if any, of preceding years. [Added by section 20(2) of Uttarakhand Act No. 08 of 2013.]
