Section 11(1) in The Rajasthan Motor Vehicles Taxation Act, 1951
(1)Whoever,-(a)as a registered owner or otherwise, has the possession or control of any motor vehicle used or kept for use in the State without having paid the amount of the tax or [additional tax [***]], due in accordance with the provisions of this Act in respect of such vehicle; or(b)delivers a declaration or additional declaration wherein the particulars required by or under this Act, to be therein set forth, are not fully and truly stated; or(c)obstructs any officer in the exercise of the powers conferred by section 18 or fails to stop the motor vehicle when required so to do by such officer under section 17;shall on conviction, be punishable [with fine, which shall not be less than twice the annual tax payable in respect of such vehicle but which may extend to five times of such annual tax.] [Substituted by Rajasthan Act 5 of 2001 for the words 'with fine, which may extend to a sum equal to twice the annual tax payable in respect of such vehicle.']
