Section 2005(4) in The Rajasthan Motor Vehicles Taxation Act, 1951
(4)[ where a motor vehicle is found plying after the surrender of the certificate of registration, the tax levied under [section 4] [Substituted by Rajasthan Act No. 11 of 2000, dated 10.5.2000.] on such vehicle shall be payable forthwith by the owner or person having possession or control of the motor vehicle, for the entire period for which such certificate was surrendered, alongwith a penalty equal to five times the amount of tax but no such tax or penalty shall be charged from empty vehicle going for repairs or for test puprposes].
