Section 40 in Rajasthan Motor Vehicles Taxation Rules, 1951
40. [ Calculation of cost, tax, interest and penalty etc. [Substituted by Dated 10-04-97 Published in Rajasthan Gazette, dated 10-04-1997, page 7(2)]
- All calculation under the Rajasthan Motor Vehicle Taxation Act, 1951 and rules made thereunder,-(i)for cost in respect of two wheeled vehicles, involving fraction of a hundred rupees shall be rounded off to the next hundred.(ii)for cost in respect of vehicles other than two wheeled vehicles, involving fraction of a thousand rupees shall be rounded off to the next thousand.(iii)for taxes, interest, penalties, and refunds etc. involving fraction of a rupee shall be rounded off to the next higher rupee].
