Section 6(3) in The Rajasthan Motor Vehicles Taxation Act, 1951
(3)[ Where a transport vehicle [or a construction equipment vehicle] [Sub-Sections (3) and (4) inserted by Rajasthan Act No. 5 of 2001.] of other State, other than that referred to in sub-section (4), piles in Rajasthan without paying the tax leviable under this Act, the defaulter shall be liable to pay in addition to the tax, a penalty which shall not be less than four times of the amount of tax due.
