Section 3(a) in The Bombay Motor Vehicles Tax Rules, 1959
(a)the Taxation Authority, where it is also the registering authority, shall, after verifying the particulars furnished in the application for registration, determine the rate at which the motor vehicle so registered is liable to be taxed and make an endorsement in [the certificate of taxation] [Substituted by G.N. of 1.3.1973.].
