Section 6(6) in Andhra Pradesh Motor Vehicles Taxation Act, 1963
(6)On receipt of such final declaration, the prescribed authority shall verify the number of motor vehicle used or kept for use by the registered owner during the year for which the tax is payable, the amount of fares, freights, luggage charges and hire or rewards collected and such other particulars as may be deemed necessary and shall finally determine the amount of tax leviable at the rate fixed under Cl. (I), and communicate the same to the registered owner by issuing an order of final assessment of tax for the year in such form as may be prescribed;
