Section 7B(2) in The Punjab Motor Vehicles Taxation Act, 1924
(2)If the Licensing Officer is satisfied that tax not been correctly paid or the owner has not furnished declaration as provided in sub-section (1) of Section 4-A or has given inaccurate particulars in the declaration, he shall, after giving the owner a reasonable opportunity of being heard, proceed to determine the amount of tax due and recover the same.
