Section 5 in The Rajasthan Motor Vehicles Taxation Act, 1951
5. [ Payment of tax. [Substituted by Rajasthan Act No. 8 of 1998.]
(1)Save as otherwise provided by or under this Act and subject to the provisions of sub-section (2), the tax leviable under [section 4] shall be paid by every owner or by the person having possession or control or a motor vehicle in advance in the manner prescribed by the State Government:Provided that the State Government may, if satisfied that there are sufficient reasons for doing so, by notification In the official Gazette, extend whether prospectively or retrospectively the time limit for payment of tax in case of particular classes of vehicles or persons liable to pay tax under this Act.[***] [Deleted 'Proviso' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.][Provided also that in case of the class of vehicles specified under second proviso to section 4C, the tax shall be paid in full in such manner as may be prescribed by the State Government.] [Added by Rajasthan Act No. 4 of 2007, dated 9.3.2007.](2)Where the tax on any motor vehicle becomes payable otherwise than as one time tax [***] [Deleted 'or lump sum tax' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] for the first time after the commencement of a financial year, the tax payable shall be one twelfth of the annual rate for each calendar month or part thereof where annual rate is prescribed:Provided that where the tax under [clause (a) of sub-section (1) of section 4] [Substituted 'section 4-B' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] on stage carriage other than those plying exclusively on city routes becomes payable for the first time after the commencement of any month, the tax payable shall be for the remaining period of that month on pro rata basis.[Provided further that where the tax under [clause (a) of sub-section (1) of section 4] [Substituted by Rajasthan Act No. 4 of 2008, dated 28.2.2008.] on contract carriage becomes payable for the first time after the commencement of any month, the tax payable shall be for the remaining period of the month on pro rata basis.](3)The tax payable under [clause (b) of sub-section (1) of section 4] [Substituted '[clause (b) or (e) of sub-section (1) of section 4 or full tax or first instalment of tax under section 4-C' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] shall be payable -(a)Where the motor vehicle is purchased or brought into the State for use or is kept for use on or after the coming into force of the provisions of [Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005)] [Substituted 'Chapter IX of the Rajasthan Finance Act, 1998 (Act No.8 of 1998)' by Rajasthan Act No. 15 of 2005, dated 20.5.2005.], within thirty days of the date of such purchase or of being so brought or on the date of registration or assignment of such vehicle in the State, whichever is earlier; or(b)where the motor vehicle has been used or kept for use in the State before the coming into force of the provisions of [Chapter V of the Rajasthan finance Act, 2005 (Act No. 15 of
