Section 7C in Himachal Pradesh Motor Vehicles Taxation Act, 1972
7C. Re-Determination of Tax.
(1)If in consequence of any information, the taxation authority discovers that the tax due from the owner has been under-determined or escaped determination in any year, the taxation authority may, at any time, within five years, following the closure of the year for which re-determination is to be made and after giving the owner, in the manner prescribed, a reasonable opportunity of being heard, proceed to re-determine the tax payable.(2)The taxation authority may, at any time, within one year from the date of any order passed by him and subject to such conditions as may be prescribed, rectify any clerical or arithmetical error apparent from the record."
