Section 5(1) in The Rajasthan Motor Vehicles Taxation Act, 1951
(1)Save as otherwise provided by or under this Act and subject to the provisions of sub-section (2), the tax leviable under [section 4] shall be paid by every owner or by the person having possession or control or a motor vehicle in advance in the manner prescribed by the State Government:Provided that the State Government may, if satisfied that there are sufficient reasons for doing so, by notification In the official Gazette, extend whether prospectively or retrospectively the time limit for payment of tax in case of particular classes of vehicles or persons liable to pay tax under this Act.[***] [Deleted 'Proviso' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.][Provided also that in case of the class of vehicles specified under second proviso to section 4C, the tax shall be paid in full in such manner as may be prescribed by the State Government.] [Added by Rajasthan Act No. 4 of 2007, dated 9.3.2007.]
