Section 4(B) in Rajasthan Motor Vehicles Taxation Rules, 1951
(B)The tax under Sections 4 and 4B of the Act in respect of:-(i)non-transport vehicles not covered by OTT, shall be paid annually;(ii)vehicles possessed by dealers/manufacturer/body builders/financiers shall be paid annually;(iii)[ three wheeled goods carriage shall be paid half yearly or yearly and three wheeled contract carriage shall be paid yearly] [Substituted by Dated 01-09-98 Published in Rajasthan Gazette, dated 01-09-1998, page 159-2];(iv)goods carriage other than three wheelers shall be paid annually or half yearly;(v)[ ***] [Deleted by S.O. 116 dated 25.5.2007, published in Rajasthan Gazette E.O. Part-4(Ga) (II) dated 25.5.2007.](vi)[ four wheeled contract carriages having seating capacity upto 22 shall be paid quarterly. However the tax can be paid for two or more quarters in advance.] [Subs by S.O. 116 dated 25.5.2007, published in Rajasthan Gazette E.O. Part-4(Ga) (II) dated 25.5.2007.].(vii)four wheeled contract carriages having seating capacity above 22 in all shall be paid monthly. However the tax can be paid for two or more months in advance;(viii)[ stage carriages plying exclusively within municipal limits shall be paid quarterly. However, the tax can be paid for two or more quarters in advance] [Substituted by Dated 24-04-97 Published in Rajasthan Gazette, dated 24-04-1997, page 29(4)].(ix)stage carriage other than those plying exclusively within municipal limits including fleet owner and vehicles of other states plying on interstatal routes shall be paid monthly. However, the tax can be paid for two or more months in advance:(x)[ vehicles of other States excluding stage carriages, plying on temporary permit or on a Tourist permit granted under sub-Section (9) of Section 88 of the Motor Vehicles Act, 1988 by the Transport Authorities of other States with a valid authorization issued either under Rule 83 of Central Motor Vehicles Rules, 1989 or under Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993 9(shall pay full amount of tax at the time of entry in the State of Rajasthan or before. Tax payable under this subclause shall be paid electronically or at Tax Collection Center but from such date as may be notified by the State Government, tax shall be paid only through electronic mode before entering in the state.)] [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.](xi)vehicles plying on temporary permit issued by the authorities of this State shall be paid at the time of issuance of permit for the entire period of use in Rajasthan for which the permit is obtained;(xii)stage carriages plying on temporary permits issued by other States and countersigned by this State shall be paid in advance for the entire period at the time of countersignatures;(xiii)goods vehicles of other States under reciprocity and countersigned by the authorities of this State shall be paid yearly at the Tax Collection Centre/Check Post at the time of entry into the State;
