Section 3 in Rajasthan Motor Vehicles Taxation Rules, 1951
3. [ Authority appointed under the Act. [Substituted by Dated 01-04-86 Published in Rajasthan Gazette, dated 01-04-1986]
- The District Transport Officer appointed under [the law time being in force] or any officer authorised in this behalf by the State Government shall be the Taxation Officer for the purposes of the Act and Rules:Provided that if the owner operates a motor vehicle in the jurisdiction of two or more Taxation Officers, then the Taxation Officer in whose jurisdiction major portion of the area lies, and in case the area of operation is equal, then the Taxation Officer in whose jurisdiction he ordinarily keeps the motor vehicle [x x x] [The expression 'and in case of any' deleted by No.45 dated 26-7-2000.] owner of a motor vehicle registered outside the State and plying within the State under any permit, the District Transport Officer having jurisdiction over the place of first entry within the State shall be the Taxation Officer]:[Provided further that where any motor vehicle registered outside the State and plying within the State under any permit, is seized for the non-payment of tax of this State then the District Transport Officer having jurisdiction over the place where the vehicle is seized shall be the Taxation Officer.] [Inserted by Dated 26-07-2000 Published in Rajasthan Gazette, dated 26-07-2000, page 68][Provided also that where any motor vehicle is found plying on hire or reward without a valid permit, then the Motor Vehicle inspector/Sub-inspector having the jurisdiction over the area, where the vehicle is found plying, shall also be the Taxation Officer.] [Added by G.S.R. 40 dated 14.10.2003, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 14.10.2003.]
