Section 6(5) in The Maharashtra Motor Vehicles Tax Act, 1958
(5)[ On receipt of an additional declaration together with the certificate of taxation in respect of any altered motor vehicle, the Taxation Authority may, for the purpose of ascertaining the changed rate or tax, require the vehicle to be inspected by such authority as he may specify in this behalf. On the basis of the report of inspection received by him the Taxation Authority may assess the changed rate of tax payable in respect of such altered vehicle.
