18. Amendment of Section 4, Rajasthan Act No. 11 of 1951.
- In Section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), hereinafter in this Chapter referred to as the principal Act,-(i)in sub-section (1),-(a)in proviso to clause (a),-A. after the existing expression "on quarterly" and before the existing expression "or monthly" the expression ", half yearly" shall be inserted,B. after the existing expression "paid quarterly" and before the expression "or monthly" the expression ", half yearly" shall be inserted, andC. after the expression "one fourth" and before the expression "or one twelfth" the expression "one half shall be inserted;(b)in clause (b), for the existing expression "shall not exceed 10% of the cost of the vehicle:" the expression "shall not exceed 16% of the cost of the vehicle/chassis:" shall be substituted;(c)in first proviso to clause (b), for the existing expression "Chapter V of the Rajasthan Finance Act, 1997 (Act No. 9 of 1997)" the expression "Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005)" shall be substituted;(d)in clause (c),-A. the existing expression "under temporary permits", appearing after the existing expression "using road in Rajasthan" and before the existing expression "and in case of shall be deleted, andB. for the existing expression "shall not exceed Rs. 200/- per day per seat" the expression "shall not exceed Rs. 500/- per seat for 7 days or part thereof shall be substituted;(e)for the existing clause (e), the following shall be substituted, namely:-"(e) a one time tax in respect of transport vehicles at such rates as may be notified by the State Government in the Official Gazette, which shall not exceed 50% of the cost of the vehicle/chassis:Provided that in addition to one time tax, there shall be paid by the owner or person having possession or control of transport vehicle on which one time tax is payable any tax or penalty as was payable under this Act for any period prior to the coming into force of the provisions of the Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005) at such rates as were applicable to such vehicles from time to time:Provided further that the owner or person having possession or control of transport vehicles shall have option either to pay tax levied under clause (a) or one time tax levied under clause (e)."(ii)in sub-section (2),-(a)after the existing expression "A tax" and before the expression "shall be payable" the expression "on motor vehicles other than those covered by one time tax or lump sum tax" shall be inserted;(b)for the existing first proviso, the following shall be substituted, namely:-"Provided that the period of such surrender or non-use shall not be less than seven days for stage carriages and less than one month for other than stage carriages.";(c)in second proviso, after the existing expression "where a motor vehicle" and before the existing expression "is found plying" the expression ", other than those which has paid one time tax under clause (b) or clause(e)of sub-section (1) of Section 4 or lump sum tax under Section 4-C," shall be inserted.
