Section 90 in Rajasthan Panchayati Raj Rules, 1996
90. Exemption from vehicle tax.
- No vehicle tax shall leviable in respect of a vehicle(a)if it is a motor vehicle within the meaning of the Motor Vehicles Act, 1988 (Central Act, 59 of 1988), or(b)if it is used for the purposes of cultivation; or(c)if it is a vehicle belonging to the Central or State Government and is used for public purposes, or(d)if it belongs to the Panchayat Sarniti or Zila Parishad.
