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[Cites 0, Cited by 0] [Section 6] [Entire Act]

State of Rajasthan - Subsection

Section 6(2) in The Rajasthan Finance Act, 1990

(2)Four wheeled contract carriage including motor cabs, station wagon, Mini bus etc.
(a) For car type motor cabs with seating capacity not exceeding 5excluding driver Rs. 450.00 per seat per annum
(b) Motor Vehicles other than car type motor cabs-
  (i) with seating capacity not exceeding 12 excluding driver Rs.750 per seat per annum
  (ii) with seating capacity exceeding 12 excluding driver but notexceeding 20 excluding driver and conductor
    Ordinary vehicle Rs. 1,000/- per seat per annum
    Other than ordinary vehicle Rs. 1,500/- per seat per annum
  (iii) With seating capacity exceeding 20 excluding driver andconductor
    Ordinary vehicle Rs. 2,500/- per seat per annum
    Other than ordinary vehicle Rs. 5,000/- per seat per annum
(b)For existing entry at clause (d) serial No. 6(3), the following shall be substituted, namely:-
(d) Four wheeled contract carriage including motor cabs, stationwagon, Mini-bus-
  (i) for car type motor cabs with seating capacity not exceeding 5excluding driver Rs. 100/- for seven days or part thereof
  (ii) motor vehicles other than car type motor cabs with seatingcapacity not exceeding 12 excluding driver Rs. 200/- for seven days or part thereof
  (iii) with seating capacity exceeding 12 excluding driver but notexceeding 20 excluding driver and conductor-
    Ordinary vehicle Rs. 500/- for seven days or part thereof
    Other than ordinary vehicle Rs. 800/- for seven days or part thereof
  (iv) with seating capacity exceeding 20 excluding driver andconductor Re. 1/- per seat per 10 km. or part thereof
(c)The existing clauses (e) and (f) of entry at S.No. 6(3) shall be deleted.
(d)After existing entry at S.No. 6, the following explanation shall be added, namely:-
Explanation. - The expression 'ordinary vehicle' for the purpose of rate of tax for contract carriages will mean a vehicle with the following specifications:-
1. (a) Distance of seats-back to back
  (i) Seats are placed across the vehicle and facing the samedirection less than or equal to 70 CMS.
  (ii) Seats are placed across to but facing each other less than or equal to 130 CMS.
  (iii) Seats are placed along the length of the vehicle and facingeach other less than or equal to 130 CMS.
(b) Size of seats less than or equal to 40 CMS Sq.
(c) Height of the back of the seat above seat level less than or equal to 42 CMS.