Section 4(D) in Rajasthan Motor Vehicles Taxation Rules, 1951
(D)[ For stage carriages, other than those plying exclusively within the municipal limits of the State and those owned by a fleet owner, the tax for the twelfth month shall be equal to 1/4th of the tax payable under Section 4B of the Act if the difference of tax payable under sec 4 and 4B of the Act and tax deposited by the owner does not exceed 10% of the total amount of tax payable by him for the preceding eleven months, on the following conditions:- [Substituted by G.S.R. 18 dated 22.5.2003, published in Rajasthan Gazette E.O. Part-IV-(C) (I) dated 22.5.2003.](i)that the declaration has been submitted for the 12th month containing the details of the tax for the preceding eleven months so deposited:(ii)that the difference of the tax and penalty, if any, payable by the owner is deposited within 15 days from the service of the notice of demand; and(iii)no tax relief has been obtained under clause (F) of rule 4 or rule 25.].
