Section 3(5) in The Rajasthan Municipalities (Land and Buildings Tax) Rules, 1961
(5)The latest Notification prescribing exemption is as under:-Notification dated July 20, 2000 published in Rajasthan Government Gazette Extraordinary Part 6(ka), dated July 27, 2000, page 133, prescribes that the State Government has granted the following exemptions:-[English translation]Payment of house-tax for the current year by every house-tax payer: -(a)15% if the tax is deposited upto 30th September 2000;(b)10% if the tax is deposited from 1st October to 31 December, 2000 and(c)5% if the tax is deposited from 1st January 2001 to 31st March 2001,exemption will be granted.Also if any house-tax payer deposits arrears of tax due for previous years in lump sum, he will be granted exemption as above.
