Section 4(1) in The Maharashtra Motor Vehicles (Taxation of Passengers) Act, 1958
(1)In respect of the stage carriage of stage carriages held by him, the operator shall deliver of cause to be delivered to the tax Officer or to such, prescribed Officer as the Tax Officer may specify a return in the prescribed form and manner either daily or at such intervals as may be prescribed:Provided that different rules may be prescribed for the purpose of this sub-section in relation to fleet-owner from those in relation to other operators.
