Section 5(3) in The Rajasthan Motor Vehicles Taxation Act, 1951
(3)The tax payable under [clause (b) of sub-section (1) of section 4] [Substituted '[clause (b) or (e) of sub-section (1) of section 4 or full tax or first instalment of tax under section 4-C' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] shall be payable -(a)Where the motor vehicle is purchased or brought into the State for use or is kept for use on or after the coming into force of the provisions of [Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005)] [Substituted 'Chapter IX of the Rajasthan Finance Act, 1998 (Act No.8 of 1998)' by Rajasthan Act No. 15 of 2005, dated 20.5.2005.], within thirty days of the date of such purchase or of being so brought or on the date of registration or assignment of such vehicle in the State, whichever is earlier; or(b)where the motor vehicle has been used or kept for use in the State before the coming into force of the provisions of [Chapter V of the Rajasthan finance Act, 2005 (Act No. 15 of
