Section 38(ii) in Rajasthan Motor Vehicles Taxation Rules, 1951
(ii)[ An amendment which has the effect of enhancing the tax liability or reducing a refund or otherwise increasing the liability of the owner of the motor vehicle shall not be made under this rule unless the authority concerned has given due notice to such owner of its intention so to do and has allowed him reasonable opportunity for being heard. [Added by Dated 16-11-72 Published in Rajasthan Gazette, dated 14-11-1972]
