Section 91 in Rajasthan Panchayati Raj Rules, 1996
91. Recovery of tax in advance and issue of licence.
(1)The vehicle tax shall be payable every year in advance.(2)When any person pays the amount of tax due in respect of any vehicle, the Panchayat shall grant him a license to keep or use such vehicle for the period to which the payments relatives in Form No. XII.
