Section 89 in Rajasthan Panchayati Raj Rules, 1996
89. Register of vehicles liable to tax.
(1)When a Panchayat has decided to levy a tax on vehicles under Clause (c) of Sub-Section (1) of Section 65 and the procedure laid down in Rules 58 to 62 has been observed in respect thereof, the Panchayat shall cause to be prepared a register of vehicles liable to such tax, specifying therein the name and address of the owner of each such vehicle and the amount of the tax due in respect thereof.(2)Any person who keeps or piles any vehicle on hire whether he be the owner of such vehicle or a person who possesses it or has the loan of it or has the charge of it in any other capacity shall be deemed to be the person liable to pay the tax on the vehicle.(3)Every person who becomes possessed of any vehicle, for which he is liable to pay the tax, shall, within fifteen days of his becoming so possessed of the same, bound to give notice in writing to the Sarpanch of the fact of his having become possessed of such vehicle.(4)Any person whose name is registered in the register referred to in Sub-rule (1), or the agent of any such person, shall be permitted, free of charge, to inspect and take extracts from any portion of the said register which relates to such person.(5)The Panchayat shall cause such register to be corrected as and when necessary.
