Section 7 in The Haryana Motor Vehicles Taxation Act, 2016
7. Liability for additional tax and additional declaration.
(1)When any motor vehicle in respect of which a tax for any period is payable or has been paid, is altered during such period or is proposed to be used during such period in such manner as to cause the motor vehicle in respect of which a higher rate of tax is payable, the owner shall in addition to the tax, if any, due from him for that period be liable to pay for the unexpired portion of such period since the motor vehicle is altered or proposed to be used, an additional tax equal to the difference between the amount of tax payable for such unexpired period at the higher rate and the rate at which the tax was payable or paid before the alteration or use of the vehicle for that period.(2)When the owner becomes liable to the payment of additional tax under sub-section (1), he shall fill up, sign and deliver an additional declaration in the prescribed form within the time specified in the notification issued under section 3, and shall alongwith such additional declaration, pay the additional tax.(3)On receipt of the additional tax, the licensing officer shall issue to the owner, a fresh licence in place of the original licence or shall cause an entry of such payment to be made in the certificate of registration, as the case may be.
