Section 20(1) in The Rajasthan Motor Vehicles Taxation Act, 1951
(1)Notwithstanding anything contained in this Act, it shall be lawful for the State Government to levy toll on motor vehicles and trailers drawn by such vehicles passing over any bridge or through any tunnel including an approach road thereto or any section of road or any by-pass,-(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(b)which in the opinion of the State Government is of special service to the public;at such rate and for such period as the State Government may from time to time, by notification in the official Gazette, declare:Provided that overall collection of toll for any bridge, road or tunnel under this section shall not exceed the aggregate amount of capital outlay and expenses of collection of toll.
