Section 13(1) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(1)The owner or operator of every motor vehicle shall make a declaration in respect of it in the prescribed form and shall deliver the declaration within the prescribed time to the Taxation Officer and shall pay to him the [Motor Vehicle Tax] [Substitute by section 14 of Uttarakhand Act No. 08 of 2013.] which he appears by such declaration to be liable to pay in respect of such vehicle, as required by or under this Act.
