Section 41 in Rajasthan Motor Vehicles Taxation Rules, 1951
41. [ [Rules 41 to 43 added by Dated 31-03-97 Published in Rajasthan Gazette, dated 31-03-1997, page 289]
Wherever the tax is to be computed on number of seats, the seat of the driver and the conductor would be excluded in case of tax payable under Section 4B of the Act, and the seat of the driver and the conductor would be included in total number of seats for the tax payable under section 4 of the Act.
