Section 6(1) in Rajasthan Motor Vehicles Taxation Rules, 1951
(1)Every person who either on the commencement of the Act or thereafter on becoming possessed of a motor vehicle, becomes liable to pay the tax under the Act shall present a declaration prescribed by Section 8(1) in case of One Time Tax in the form M.T.A.A. [in case of lump sum tax in form M.T.A.A.A.] and in all other cases in form MTA, [ M.T.D.] [Inserted by G.S.R. 93 dated 26.3.1999, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 27.3.1999 (w.e.f. 27.3.1999).] or M.T.H. as the case may be duly signed and complete in all respect, together with treasury challan/bank challan or cash receipt evidencing the payment of tax or installment of tax due to the Taxation Officer either in person by the owner or through duly authorised person in this behalf not later than the 7th day, after the expiry of time allowed for the payment of tax.
