Section 5(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)Where the tax on any motor vehicle becomes payable otherwise than as one time tax [***] [Deleted 'or lump sum tax' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] for the first time after the commencement of a financial year, the tax payable shall be one twelfth of the annual rate for each calendar month or part thereof where annual rate is prescribed:Provided that where the tax under [clause (a) of sub-section (1) of section 4] [Substituted 'section 4-B' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] on stage carriage other than those plying exclusively on city routes becomes payable for the first time after the commencement of any month, the tax payable shall be for the remaining period of that month on pro rata basis.[Provided further that where the tax under [clause (a) of sub-section (1) of section 4] [Substituted by Rajasthan Act No. 4 of 2008, dated 28.2.2008.] on contract carriage becomes payable for the first time after the commencement of any month, the tax payable shall be for the remaining period of the month on pro rata basis.]
