Section 7C(1) in Himachal Pradesh Motor Vehicles Taxation Act, 1972
(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.
