Section 4D(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)The provisions of this Act .and the rules made there under excluding those rela to refund of tax shall, so far as may be, apply in relation to the imposition, paym computation and recovery of the cess payable under sub-section (1), as they apply to imposition, payment, computation and recovery of tax payable under this Act.]
