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State of Rajasthan - Section

Section 33 in Rajasthan Motor Vehicles Taxation Rules, 1951

33. Recovery of the tax.

(1)If, in the opinion of the Taxation Officer, the tax should be recovered in the same manner as an arrear of land revenue, he shall cause to be served a notice in Form M.T.E [or T.M.Q.] [Substituted by Dated 01-10-82 Published in Rajasthan Gazette, dated 01-10-1982] on the person liable to pay tax under the Act.
(2)[ If within seven days of the service of the notice the tax is not paid and no reasonable cause for not paying it has been shown, the Taxation Officer shall take steps to recover the amount of tax due.] [Substituted by Dated 01-10-82 Published in Rajasthan Gazette, dated 01-10-1982]
(3)[ On the application from the owner or the person having possession or control of the vehicle, for permission to pay arrears above Rs. 3,000/- by way of installments, may be granted, by the authority if satisfied, mentioned below :-
S.No. Amount of arrears. Authority to grant the Instalments
1. More than Rs. 3,000/- but not exceeding Rs. 50,000/- Taxation Officers
2. Exceeding Rs. 50,000/- but not exceeding Rs. 1,00,000/- Regional Transport Officer
3. Exceeding Rs. 1,00,000/- but not exceeding Rs. 2,00,000/- Transport Commissioner:
4. Exceeding Rs.2,00,000/- Transport Commissioner withthe approval of the State Government
Provided that in default to pay any installment, the whole of the amount remaining unpaid shall become immediately payable.] [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O.Part-4-C (I) dated 26.7.2001.]
(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.
(5)Where payment is postponed by installments or otherwise beyond a period of one month, the owner shall be required to furnish a security bond with two sureties to the satisfaction of the authority concerned. In such cases the owner shall be required to pay interest at the rate of 1 ½% per month.] [Sub-rules 4 & 5 were added by Dated 09-09-76 Published in Rajasthan Gazette, dated 09-09-1976]