Section 33(1) in Rajasthan Motor Vehicles Taxation Rules, 1951
(1)If, in the opinion of the Taxation Officer, the tax should be recovered in the same manner as an arrear of land revenue, he shall cause to be served a notice in Form M.T.E [or T.M.Q.] [Substituted by Dated 01-10-82 Published in Rajasthan Gazette, dated 01-10-1982] on the person liable to pay tax under the Act.
