Section 65(4) in Rajasthan Panchayati Raj Act, 1994
(4)While any notification under Sub-Section (3), is in force, the Panchayat shall proceed to impose the tax or taxes therein specified as if a resolution of the Panchayat had been passed for the imposition thereof and it shall not be lawful for it to abandon, modify or abolish any tax so imposed:Provided that the State Government may at any time cancel any such requisition or modify it in any respect:Provided further that when any tax has been imposed upon the requisition of the State Government under Sub-Section (3), any other tax of like nature previously imposed by the Panchayat without such requisition shall cease to be levied and realised from the date from which the tax imposed upon the said requisition is to be levied and realised:Provided further that the tax under Clause (c) of Sub-Section (1) shall not be levied on a motor vehicle as defined in the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) or any other mechanically propelled vehicle.Explanation. - For the purpose of this section "Commercial Crops" are chilies, cotton, mustard, sugarcane zeera and ground-nut.
