Section 3(1)(a) in The Punjab Passengers and Goods Taxation Rules, 1952
(a)[ made by the owner in Form P.T.T.I. to the Assessing Authority of the district concerned within fifteen days of the date of purchase of his motor vehicle or the date of incurring the liability to pay the tax under the Act, whichever is earlier.] [Substituted vide Haryana Government Notification No. GSR 133/PA.16/52/S.22/Amd.(5)/74, dated 4th November, 1974.]