9. Amendment of section 4, Rajasthan Act No. 11 of 1951.
- In section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), hereinafter in this Chapter referred to as the principal Act,-(i)in sub-section (1),-(I)for the existing clauses (a) and (b), the following shall be substituted, namely:-"(a) a tax in respect of such vehicles which are not covered by clause (b), (c), (cc) and (d) at such rates as may be specified by the State Government by notification in the Official Gazette which shall not exceed Rs. 2000/- per thousand Kg. of Gross Vehicle Weight or part thereof per year for goods vehicles and Rs. 2000/- per seat per month for passenger vehicles of this State:Provided that where the rates are not specified, on quarterly, half yearly or monthly basis, by the State Government, by notification in the Official Gazette and if the tax is permissible to be paid quarterly, half yearly or monthly, the amount payable shall be equivalent to the one forth, one half or one twelfth respectively of the annual rate of tax;(b)a one time tax in the case of non transport vehicles and in case of such class of transport vehicles, as may be specified by notification in the Official Gazette, at such rates as may be specified by the State Government, by notification in the Official Gazette which shall not exceed 50% of the cost of the vehicle/chassis:Provided that on every transfer of ownership of non transport vehicles mentioned above, an additional one time tax shall be payable at such rates as may be specified by the State Government, by notification in the Official Gazette;";(II)in clause (c), for the existing expression "not exceed Rs. 500/- per seat for 7 days or part thereof in case of passenger vehicles and shall not exceed Rs. 250/- per thousand Kg. Gross Vehicle Weight/Registered Laden Weight", the expression "not exceed Rs. 2000/- per day in case of passenger vehicles and shall not exceed Rs. 2000/- per thousand Kg. Gross Vehicle Weight" shall be substituted;(III)the existing clause (e) shall be deleted; and(ii)in sub-section (2),-(I)the existing expression "or lump sum tax" shall be deleted; and(II)in second proviso, for the existing expression "or clause (e) of sub-section (1) of section 4 or lump sum tax under section 4-C", the expression "of sub-section (1) of section 4" shall be substituted.
