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State of Rajasthan - Section
Section 4C in The Rajasthan Motor Vehicles Taxation Act, 1951
4C. [
***]| 4C. [ Imposition of Lump sum tax. [Inserted by Rajasthan Act No. 15 of 2005, dated 20.5.2005.]- Notwithstanding anything contained in section 4 and section 4-B and subject to the rules as may be made by the State Government there shall be levied and paid to the State Government a lump sum tax on all transport vehicles at the rates as may be specified by the notification in the Official Gazette by the State Government which shall not exceed 50% of the cost of vehicle/chassis:Provided that the owner or person having possession or control of transport vehicle shall have option either to pay tax levied under clause (a) or clause (e) of sub-section (1) of section 4 and section 4-B or lump sum tax under section 4-C :][Provided further that the State government may by notification in theOfficial Gazetterequire the owners or the persons having possession of such class of transport vehicles registered on or after 01.04.2007 as may be specified in the notification to pay lump sump tax under section 4-C instead of tax payable under clause (a) or clause (e) of sub-section (1) of section 4 and section 4-B.] [Added by Rajasthan Act No. 4 of 2007, (w.e.f. 9.3.2007).] |