Section 20(3) in The Rajasthan Motor Vehicles Taxation Act, 1951
(3)Where any additional road or a portion of a road or a by-pass or bridge or a tunnel, being the road, bridge or tunnel on or below the same stream, river or road or rail track, including any approach road thereto, is constructed as augmentation of the facility of the use of the existing bridge, tunnel or road, as the case may be. then, the network of such bridge or tunnel, including any approach road thereto, shall be deemed to be one single entity for the purpose of levy of toll.Explanation. - For the purpose of this section, the expression "Capital outlay" shall include the anticipated cost of certain essential on-going or imminent works like improvements, strengthening, widening, structural repairs, maintenance and also interest on such outlay at such rate as the State Government may fix.]
