(1) The owner of the taxable vehicle shall file the necessary details in the form as per Schedule-1 before the registration of the vehicle and before the deadline for filing the vehicle tax if it has been registered. will fall However, the owner of the vehicle who has filed the details of the vehicle before the commencement of this regulation is not required to file the details again.
(2) After receiving the details of the vehicle according to sub-rule (1), the tax officer may check the details himself or get them checked by an expert. In this way, when checking the details of the vehicle, if the vehicle is yet to be registered, the details can be verified by submitting the vehicle to the tax officer or to an expert appointed by him. If the vehicle is already registered, the details can be compared with the registration certificate (value book).