Section 12 in Rajasthan Motor Vehicles Taxation Rules, 1951
12. [ Calculation of additional tax under section 9 of the Act. [Substituted by G.S.R. 96 dated 23.2.1998, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 24.2.1998.]
- The tax payable under section 9 of the Act in respect of the Vehicle which has been altered so as to make it liable to pay higher amount of tax than that has been paid, will be computed as follows :-The Taxation Officer will compute the tax in accordance with the provisions of the Act, the amount of tax payable on the vehicle if so altered for the period commencing on the day of which the vehicle has been altered and ending on the last day of the period for which the tax has been paid previously to the alteration in like manner as if the tax became first payable on the date of alteration. He will than deduct from tax so computed an amount equal to 1/12 of the annual rate at which the tax has already has been paid, for every complete month in respect of which he has computed the tax at the higher rate.
