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State of Rajasthan - Section
Section 4B in The Rajasthan Motor Vehicles Taxation Act, 1951
4B. [ [Deleted by Rajasthan Act No. 20 of 2019, dated 20.8.2019.]
***]| 4B. [ Special Road Tax. [Substituted by Rajasthan Act No. 9 of 1997.]- In addition to the tax levied under section 4 and subject to the rules as may be made by the State Government in this behalf, there shall be levied and paid to the State Government a special Road Tax on all transport vehicles[except those[transport vehicle which have paid lump sum tax payable under section 4-C)]] at the rates as may be specified by notification in the official gazette, by the State Government which shall not exceed[Rs.2,000/-] [Substituted by Rajasthan Act 8 of 1998.]per day in respect of passenger vehicles and shall not exceed Rs.250/-per thousand Kg. of load carrying capacity or part thereof for thirty days in respect of goods vehicles of other States or for vehicles plying on temporary permits of this State, and[not exceeding 5% of the cost] [Substituted by Rajasthan Act 8 of 1998.]of the chassis/vehicle per month in respect of other vehicles:Explanation.- The cost of the chassis/vehicle for the purposes of computation of tax shall include purchase price and such other elements as may be prescribed by the State Government].[Provided further that where a motor vehicle[other than those which has paid one time tax under section 4-C] [Inserted by Rajasthan Act No. 11 of 2000, dated 10.5.2005.]is found plying after the surrender of the certificate of registration, the Special Road Tax on such vehicle shall be payable forthwith for the entire period for which such certificate of registration was surrendered, alongwith a penalty equal to five time the amount of Special Road Tax but no such tax or penalty shall be charged from empty vehicle going for repair or for test purposes.] |