Section 23(2)(f) in The Gujarat Motor Vehicles Tax Act, 1958
(f)to prescribe the form of preliminary and final declaration, the particulars to be stated therein, the documents which should accompany such declarations, the form of certificate of provisional and final assessment, the time within which the final declaration should be delivered and the manner in which and the time within which the difference of the tax due may be paid by or refunded to, the fleet owner, under section 10;