Section 21A(1) in The Rajasthan Motor Vehicles Taxation Act, 1951
(1)Notwithstanding anything contained in this Act, the State Government may by notification in the Official Gazette constitute a committee consisting of Transport Commissioner and such other members as may be specified in the notification, which may, on its own, or on an application made in this behalf by the owner of a motor vehicle and after being satisfied and after recording its reasons in writing for so doing reduce or waive, the amount of interest or penalty or both payable by such owner under this Act, if it is satisfied that the penalty, interest or both has accrued on account of -(a)the non availability of cost of the motor vehicle/non availability of similar type of motor vehicle in a financial year,(b)the wrong determination of similarity of the vehicle;(c)wrong determination of category of the vehicle.
