Section 16(7) in The Bombay Motor Vehicles Tax Rules, 1959
(7)Notwithstanding the issue of the certificate of final assessment of tax if subsequently it is found [during the relevant year to which the certificate pertains] [Inserted by G. N. of 1.3.1973.] that on account of -(i)use of motor vehicles previously declared as not intended for use, or(ii)registration of motor vehicles not specified in the [* * *] [Deleted by G. N. of 1.3.1973.] declaration, or(iii)alterations to motor vehicles not specified in the [* * *] [Deleted by G. N. of 1.3.1973.] declaration, or(iv)any other reason,the additional amount of tax is due from the fleet-owner, the Taxation Authority shall issue a notice to the fleet-owner giving sufficient detail for the additional claim and requiring him either -(a)to pay the sum demanded in the notice; or(b)to show cause to the satisfaction of the Taxation Authority why he is not liable to pay the same,within fifteen days from the date of receipt of such notice. If the fleet-owner fails to pay the sum or to show cause to the satisfaction of the Taxation Authority, the Taxation Authority shall issue notice of demand requiring the fleet-owner to pay the sum within fifteen days from the date of receipt of such notice and the fleet-owner shall be liable to pay the additional amount of tax accordingly :Provided that while assessing the additional amount of tax due, the amount of refund of tax found to be due after the issue of the certificate of final assessment of tax on account of -(i)non-use of motor vehicles previously declared as intended for use, or(ii)not carrying out alterations to motor vehicles specified in the [***] [Deleted by G. N. of 1.3.1973.] declaration, or(ii)any other reason, shall be taken into account and deducted from the additional claim, and if it is found that any refund of tax is due to the fleet-owner, it has to be adjusted while recovering the amount of provisional tax for the next financial year.
