Section 6 in Rajasthan Motor Vehicles Taxation Rules, 1951
6. [ Presentation of declaration. [Substituted by G.S.R. 96 dated 23.2.1998, published in Rajasthan Gazette E.O. Part-4(Ga) (I) dated 24.2.1998.]
(1)Every person who either on the commencement of the Act or thereafter on becoming possessed of a motor vehicle, becomes liable to pay the tax under the Act shall present a declaration prescribed by Section 8(1) in case of One Time Tax in the form M.T.A.A. [in case of lump sum tax in form M.T.A.A.A.] and in all other cases in form MTA, [ M.T.D.] [Inserted by G.S.R. 93 dated 26.3.1999, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 27.3.1999 (w.e.f. 27.3.1999).] or M.T.H. as the case may be duly signed and complete in all respect, together with treasury challan/bank challan or cash receipt evidencing the payment of tax or installment of tax due to the Taxation Officer either in person by the owner or through duly authorised person in this behalf not later than the 7th day, after the expiry of time allowed for the payment of tax.(2)Every declaration shall be accompanied by original certificate of registration, certificate of insurance or covernote and in case of transport vehicle permit, time table, certificate of fitness alongwith attested photo copies of the document mentioned. The original document shall be returned after the due verification to the person presenting the declaration.][Provided that if the owner of motor vehicle has been issued a computerised tax certificate or token in a smart card, in that case every declaration shall be accompanied by computerised tax certificate or token, as the case may be. The Taxation Officer shall return the computerised tax certificate or token, after the due verification to the person presenting the declaration.] [Added by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.]
