Section 20(1)(a) in The Rajasthan Motor Vehicles Taxation Act, 1951
(a)which is constructed, reconstructed, improved or repaired, as the case may be, after the commencement of the Rajasthan Motor Vehicles Taxation (Amendment) Act, 1994 (Rajasthan Act No. 12 of 1994) at the expense of the State Government or at the expense of any person or body or association of individuals whether incorporated or not or at the expense of both, that is to say, the State Government and any such person or body or association and the total capital outlay of such construction, reconstruction, improvement or repairs, as the case may be, is not less than ten lakhs of rupees; or