Section 33(4) in Rajasthan Motor Vehicles Taxation Rules, 1951
(4)[ No payment shall be postponed under sub-rule (3) beyond a period of 6 months from the date of the order postponing such payments, provided that payment may be allowed to be made within a period not exceeding 12 months with previous approval of the Commissioner.Provided further that payment shall not in any case be postponed by installments beyond three years from the date mentioned in the notice of demand.
