Section 8 in Himachal Pradesh Motor Vehicles Taxation Act, 1972
8. Service of Special Notice to Make Declaration and to Pay Tax.
- The taxation authority may direct a special notice to be served upon any person requiring such person to fill up, sign and deliver to the officer named in such notice, a form of declaration, to be left with such notice stating whether such person is or is not liable to the payment of any tax and to pay the tax to which he appears by such declaration to be liable to the person named therein before the expiration of 14 days from the date of service of such special notice.
