Section 13(2) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(2)Where a motor vehicle is altered so as to render the owner or operator thereof liable to payment of enhanced [Motor Vehicle Tax] [Substitute by section 15 of Uttarakhand Act No. 08 of 2013.] under section 14, such owner or operator shall make, within the prescribed time, an additional declaration in the prescribed form showing the nature of the alteration made and shall deliver it to the Taxation Officer and shall pay to him the difference in tax or additional tax payable under section 14.
