Section 8 in Rajasthan Motor Vehicles Taxation Rules, 1951
8. [ Verification of declaration and computation of tax. [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.]
- The Taxation Officer shall satisfy himself every declaration or additional declaration presented to him is complete in all respects and that the correct amount of tax or additional tax, as the case may be, has been paid, according to the rate of tax prescribed by the State Government from time to time under the provisions of the Act. If the declaration submitted by owner of motor vehicle appears to the Taxation Officer to be incorrect or incomplete, or owner of motor vehicle fails to submit declaration, the Taxation Officer shall, after giving a notice in Form M.T.R. and giving a reasonable opportunity of being heard to the owner shall compute the amount of tax payable by the owner for the period for which the declaration was either not filed or found to be incorrect, and shall serve a notice on the owner in the Form M.T.Q. along with a certified copy of the order, requiring him, to pay the tax and the penalty, so computed, forthwith. If the owner fails to pay the computed tax and penalty forthwith or the disputed amount is stayed by the competent authority under Section 14 of the Act, or by a competent Court, he shall be liable to pay, on the amount of the tax not paid or on the amount of tax stayed, if found due later on, as the case may be, simple interest, from the next day following the day of service of notice of demand 2[at the rate of 1.5% per month] till the default continues:[Provided that the amount of interest shall in no case be more than the amount of tax due.]Provided [further] [Inserted by G.S.R. 94 dated 13.2.2003, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 13.2.2003.] that where the vehicle is detained under sub-Section (2) of Section 17 of the Act for the non-payment of tax before the issuance of the notice in Form M.T.R. such vehicle shall not be released unless full tax due in respect of such vehicle has been paid.]
