Section 25AA(3) in Rajasthan Motor Vehicles Taxation Rules, 1951
(3)that the motor vehicle was attached for the recovery of tax under the Rajasthan Land Revenue Act, 1956, (Act No. 15 of 1956), by the Competent Authority or attached under the warrant of attachment issued by the Competent Authority or Court and during the period of attachment, the vehicle did not remain in his possession;
