Section 8(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)Where owing to any alteration of the motor vehicle or otherwise, the owner or any person having possession or control of the vehicle liable to payment of tax at higher rates, such owner or any person having possession or control shall make within the prescribed period, an additional declaration in the prescribed form, shewing the nature of the alteration made and stating reasons thereof, and shall deliver it to the taxation officer and shall pay to him the difference of tax for which he becomes liable to pay in respect of such vehicle.
