Section 109(2)(a) in Rajasthan Municipalities Act, 2009
(a)a tax leviable by the year(i)shall not come into force except on one of the following dates viz., the first day of April, the first day of July, the first day of October, or the first day of January in the official year in which such notice is published, and(ii)if it comes into force on any day other than the first April,. it shall be leviable by the quarter till the first day of April then next ensuing;