Section 14A(2) in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
(2)The licensing authority on the basis of such declaration made under sub-rule (1), shall determine the amount of tax payable by such registered owner and communicate the same to the registered owner by issuing an order of provisional assessment of tax for the current year before 30th April in Form No. 6.Provided that it shall be open to the licensing authority to review any order of provisional assessment of tax issued under this sub-rule where it is consi4ered necessary to do so and pass a fresh order of provisional. assessment of tax.]
