Section 5(2) in The Bombay Motor Vehicles (Taxation of Passengers) Rules, 1958
(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.
