Tax on purchase of a 2 wheeler

Hi..

can someone tell me if i have to fill the PAN card details for purchase a of a new 2 wheeler or not ?

i don't have a PAN card..in this case is it mandatory to file the form 60  ? coz i read somewhere that for the purchase and registration of 2 wheeler motorcycle neither the PAN Card or the form 60 is required

the cost of the motorcyle is around 2 lakh 20 thousand

thank you