Section 13(1) in The Rajasthan Motor Vehicles Taxation Act, 1951
(1)When any person without any reasonable cause fails or refuses to pay the tax, penalty or interest, the Taxation Officer may forward to the Collector of the District concerned, a certificate under his signature specifying the amount of tax, penalty or interest due from such person, and the Collector on receipt of such certificate shall proceed to recover such tax, penalty or interest as if it were an arrear of land revenue.
