Section 89(1) in Rajasthan Panchayati Raj Rules, 1996
(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.
