Section 13(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)The tax, penalty or interest payable under this Act shall be first charge on the motor vehicle including its assessories, in respect whereof it is due].Legislative changes. - The whole section before its substitution by Rajasthan Act No. 11 of 2000, was as under:-"13. Recovery of tax. - When any person without any reasonable cause fails or refuses to pay the tax, the Taxation Officer may forward to the Collector of the District concerned, a certificate over his signature specifying the amount of tax due from such person, and the Collector on receipt of such certificate shall proceed to recover such tax is if it were an arrear of land revenue".
