Section 23(2)(f) in The Maharashtra Motor Vehicles Tax Act, 1958
(f)[ to prescribe the form of declaration, the particulars to be stated therein, the other documents which should accompany such declaration, the period within which and the form in which a certificate of final assessment of tax should be issued, and the manner in which and the time within which difference of tax due may be paid or refunded to, the fleet owner, under section 10;] [Clause (f) was substituted by Maharashtra 37 of 1972, Section 14(2).]