Section 4 in Rajasthan Motor Vehicles Taxation Rules, 1951
4. [ Mode of payment of tax and procedure thereof] [Substituted by Dated 31-03-97 Published in Rajasthan Gazette, dated 31-03-1997, page 289].
- The tax payable under [section 4, 4B and 4C of the Act] [Substituted 'section 4 and section 4B of the Act' by G.S.R. 93 dated 16.2.2006, published in Rajasthan Gazette E.O. Part-4(Ga)(I) dated 16.2.2006(w.e.f. 16.2.2006).] in respect of all the vehicles shall be payable in advance to the Taxation Officer by the registered owner of the vehicle, permit holder of the vehicle or by any person having possession or control of motor vehicle or financier under whose control the vehicle has vested under the provisions of Motor Vehicles Act, 1988, or the manufacturer of or dealers in motor vehicles, including financier and body builders, as the case may be, in the manner explained below:(A)If the tax is to be paid:-(i)as a [one time tax under section 4(1)(b)] [Substituted 'One time Tax' by G.S.R. 93 dated 16.2.2006, published in Rajasthan Gazette E.O. Part-4(Ga)(I) dated 16.2.2006(w.e.f. 16.2.2006).]-(a)when the vehicle is purchased or brought into State, within 30 days of purchase of vehicle or bringing the vehicle into the State or on the date of registration or assignment of the vehicle in the State, whichever is earlier;(b)in case of registered vehicles earlier not paying One Time Tax and now required to do so, with effect from 1-4-1997 shall be paid on or before 30th April, 1997;(c)in case of vehicle purchased prior to 1-4-1997 but registered in the State, within thirty days of purchase, the tax due on date of registration;(d)in case if vehicle purchased prior to 1-4-97 but registered in the State more than thirty days after the date of purchase, the tax would become due on the date of purchase.(ii)Yearly, it shall be paid on or before 30th day of April each year.(iii)Half yearly, it shall be paid on or before 15th of October and 15th of April of each year.[(iii-a) quarterly it shall be paid on or before 10th of April, 10th of July, 10th of October and 10th of January of each Year;] [Inserted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.](iv)Monthly, it shall be paid on or before 7th day of each month.[Provided that in case of fleet owner it shall be paid on or before last day of each moth.] [Substituted by Notification No. G.S.R. 110, dated 6.11.2015 (w.e.f. 21.5.1951).](AA)[ if the tax is to be paid :- [Inserted by G.S.R. 93 dated 16.2.2006, published in Rajasthan Gazette E.O. Part-4(Ga)(I) dated 16.2.2006(w.e.f. 16.2.2006).](i)as a one time tax under section 4(1)(e).-(a)in case of new vehicles, within 30 days of purchase of vehicle or on the date of registration, whichever is earlier.(b)in case of vehicles already registered in the State, on the date on which the owner opts to pay one time tax.(c)in case of vehicles registered outside the State and where transfer of ownership of the vehicle or change of address in the certificate of Registration has taken place in the State of Rajasthan, on the date on which the owner opts to pay one time tax.](AAA)[ if the tax is to be paid as a lump sum tax.- [Substituted by S.O. 93 dated 14.07.2014, published in Rajasthan Gazette E.O. Part-4(Ga) (II) dated 14.07.2014(w.e.f. 14.7.2014).](i)in case of vehicles where payment of lump sum tax is compulsory, it shall be paid in full or in six equal installments within a period of one year. The full amount or first installment shall be payable;(a)in case of new vehicles, within 30 days of purchase of vehicle or on the date of registration whichever is earlier;(b)in case of vehicles registered outside the State and brought into the State, within 30 days of bringing the vehicle into the State or assignment of the vehicle in the State, whichever is earlier , or(c)[ in case of other vehicles, required to pay lump sum tax compulsory by notification issued under section 4-C of the Act, within 60 days from date of such notification.](ii)in case of vehicles where payment of lump sum tax is optional, it shall be paid in full or in six equal installments. The full amount or first installment shall be payable;(a)in case of new vehicles, within 30 days of purchase of vehicle or on the date of registration whichever is earlier,(b)in case of vehicles already registered in the State, on the date on which the owner opts to pay lump sum tax.(c)in case of vehicles registered outside the State and where transfer of ownership of the vehicle or change of address in the certificate of Registration has taken place in the State of Rajasthan, shall be paid on the date on which the owner opts to pay lump sum tax:Provided that where tax is to be paid in installments, the every subsequent installment after the first installment shall be paid at equal interval, dividing one year in five equal installments. The final installment of tax shall be paid on or before the expiry of a period of one year from the date on which first installment became due.](B)The tax under Sections 4 and 4B of the Act in respect of:-(i)non-transport vehicles not covered by OTT, shall be paid annually;(ii)vehicles possessed by dealers/manufacturer/body builders/financiers shall be paid annually;(iii)[ three wheeled goods carriage shall be paid half yearly or yearly and three wheeled contract carriage shall be paid yearly] [Substituted by Dated 01-09-98 Published in Rajasthan Gazette, dated 01-09-1998, page 159-2];(iv)goods carriage other than three wheelers shall be paid annually or half yearly;(v)[ ***] [Deleted by S.O. 116 dated 25.5.2007, published in Rajasthan Gazette E.O. Part-4(Ga) (II) dated 25.5.2007.](vi)[ four wheeled contract carriages having seating capacity upto 22 shall be paid quarterly. However the tax can be paid for two or more quarters in advance.] [Subs by S.O. 116 dated 25.5.2007, published in Rajasthan Gazette E.O. Part-4(Ga) (II) dated 25.5.2007.].(vii)four wheeled contract carriages having seating capacity above 22 in all shall be paid monthly. However the tax can be paid for two or more months in advance;(viii)[ stage carriages plying exclusively within municipal limits shall be paid quarterly. However, the tax can be paid for two or more quarters in advance] [Substituted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)].(ix)stage carriage other than those plying exclusively within municipal limits including fleet owner and vehicles of other states plying on interstatal routes shall be paid monthly. However, the tax can be paid for two or more months in advance:(x)[ vehicles of other States excluding stage carriages, plying on temporary permit or on a Tourist permit granted under sub-Section (9) of Section 88 of the Motor Vehicles Act, 1988 by the Transport Authorities of other States with a valid authorization issued either under Rule 83 of Central Motor Vehicles Rules, 1989 or under Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993 9(shall pay full amount of tax at the time of entry in the State of Rajasthan or before. Tax payable under this subclause shall be paid electronically or at Tax Collection Center but from such date as may be notified by the State Government, tax shall be paid only through electronic mode before entering in the state.)] [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.](xi)vehicles plying on temporary permit issued by the authorities of this State shall be paid at the time of issuance of permit for the entire period of use in Rajasthan for which the permit is obtained;(xii)stage carriages plying on temporary permits issued by other States and countersigned by this State shall be paid in advance for the entire period at the time of countersignatures;(xiii)goods vehicles of other States under reciprocity and countersigned by the authorities of this State shall be paid yearly at the Tax Collection Centre/Check Post at the time of entry into the State;[(xiii-a) passenger vehicles not covered by any non-temporary permit shall be paid monthly.] [Inserted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)](xiv)transport vehicles other than mentioned above shall be paid yearly;[Provided that the tax, which becomes due in the month of April other than that payable under Section 4(l)(b) of the Act, shall be paid by 30th of April of every year.] [Inserted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)][Provided further that the tax for goods carriage other than three wheelers payable for the next financial year shall be paid in the month of March of current financial year on or before the 25th of March and shall be equivalent to the tax payable in the current financial year and the difference if any, with the actual tax payable shall be paid by the 25th March of the next financial year.] [Added by G.S.R. 56 dated 20.2.2004, published in Rajasthan Gazette E.O. Part-IV-(C) (I) dated 20.2.2004.](xv)[ Construction equipment vehicles of other states entering into Rajasthan for a temporary period, new chassis/vehicles crossing the state or goods vehicles of other states entering into Rajasthan for a temporary period and plying on temporary permit shall be paid in advance at the time of entering into state or before. Tax payable under this sub-clause shall be paid electronically or at Tax Collection Centre, but from such date as may be notified by the State Government, tax shall be paid only through electronic mode before entering in stata.] [Substituted by Rajasthan Motor Vehicles Taxation (2nd amendment) Rules, 2015 dated 06.01.2015.](C)The tax shall be paid through challan as prescribed in Form MTL:Provided that the Taxation Officer or any person authorised in this behalf may accept payment in cash if he is satisfied that it shall cause unnecessary difficulty or delay to an operator in obtaining permit by deposition of tax through challan:Provided further that the staff posted at Tax Collecting Center/check Post and the inspection staff specially empowered in this behalf by the State Government may accept cash payment at the Tax Collecting Center/Check Post or during the course of inspection or checking of vehicles on the route, as the case may be:[Provided further that the person who holds a valid trade Certificate for non-transport vehicles issued under Rule 35 of the Central Motor Vehicles Rules, 1989 shall collect and deposit tax payable under section 4 of the Act on first sale of the vehicles in such a manner and on such terms and conditions as may be specified by the Transport commissioner, from time to time.] [Substituted by Notification No. G.S.R. 106, dated 23.1.2017 (w.e.f. 21.5.1951).](D)[ For stage carriages, other than those plying exclusively within the municipal limits of the State and those owned by a fleet owner, the tax for the twelfth month shall be equal to 1/4th of the tax payable under Section 4B of the Act if the difference of tax payable under sec 4 and 4B of the Act and tax deposited by the owner does not exceed 10% of the total amount of tax payable by him for the preceding eleven months, on the following conditions:- [Substituted by G.S.R. 18 dated 22.5.2003, published in Rajasthan Gazette E.O. Part-IV-(C) (I) dated 22.5.2003.](i)that the declaration has been submitted for the 12th month containing the details of the tax for the preceding eleven months so deposited:(ii)that the difference of the tax and penalty, if any, payable by the owner is deposited within 15 days from the service of the notice of demand; and(iii)no tax relief has been obtained under clause (F) of rule 4 or rule 25.].(E)For stage carriages of this State, other than those plying within municipal limits and those owned by a fleet owner, if any route, or a portion of route becomes non-motorable due to natural calamities or floods, tax under section 4B of the Act shall be proportionately reduced to the extent the route has become unmotorable for the period during which it is declared as unmotorable by the taxation officer:Provided that the owner of stage carriage or any person authorised by him applies alongwith a cash receipt of Rs.50 within three days from such non-operation to the taxation officer. The taxation officer shall [inspect the route within 10 days of the receipt of the application and] [Inserted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)] certify or reject the application after inspecting the route himself, within 30 days of the application being made and inform the applicant accordingly:Provided further that any certificate of non operation shall be valid for the period specified by the taxation officer, subject to a maximum of 30 days: and if the route continues to be non- operational, a fresh application by the applicant and inspection by taxation officer shall be made after each period of 30 days:Provided also that if the route becomes operational during the currency of the certificate of non-operation, the operator shall inform the taxation officer immediately and if he is found to be plying on any portion of the route declared non-motorable without giving such information to the taxation officer, then the tax payable for that portion of the route shall be double the normal amount:Provided also that before issuing the above certificate the taxation officer shall satisfy himself that tax due under section 4 and 4B has been paid, the taxation officer shall also decide the case of adjustment and pass the order to this effect along with the certificate of non-operation if the claim of the operator is found justified.(F)[ Tax under section 4B of the Act, payable under notification No.F.6(179)/Pari/Tax/Hqrs./95/6/ dated 31st March, 1997 [or under the prevalent notificationrelated to rate of special road tax on stage carriages of the state other than owned by a fleetowner] [Inserted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)] shall not be payable for the period during which the vehicle remained under non-use and the period of such non-use was not less than 7 consecutive days if the owner of stage carriage satisfies the taxation officer that the vehicle has not been used for any of the reasons prescribed below:-(i)that the certificate of registration/permit was suspended by the competent authority.(ii)that the motor vehicle was seized or attached for the recovery of tax under the Rajasthan Land Revenue Act, by the competent authority.(iii)that the vehicle was restrained from plying by the competent court or authority.](G)[ Permits deposited prior to 1-4-1997 and were pending on 31-3-1997, shall be treated valid for non-use only when the owner or any person authorised in this behalf surrenders the certificate of registration on or before 30th April, 1997 in the manner as prescribed under rule 25(1) of the Rules: [Inserted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)]Provided that if the vehicle commences its plying any day during the month of April, 97 under information to the taxation officer the tax under section 4B of the Act, shall be ;paid on pro-rata basis for the remaining period of the month].
