Section 5 in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
5. Manner of delivering returns.
(1)Every return under rule 4 shall be delivered or cause to be delivered by registered post, by hand delivery or by posting it under certificate of posting.(2)Every return received by the officer under sub-rule (1) or sub-rule (2) of rule 4 shall be forwarded by registered post to the [Transport Commissioner] [Substituted by G.N. of 27.4.1973.] or, as the case may be, the Regional Transport Officer or Assistant Regional Transport Officer within forty-eight hours of its receipt.
