Section 7B in The Punjab Motor Vehicles Taxation Act, 1924
7B. Maintenance of Accounts and determination of tax.
(1)An owner of a transport vehicle may be required to maintain such accounts as may be prescribed and to submit the same to the Licensing Officer, as and when required.(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.
