Section 4(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)[ A [on motor vehicles other than those covered by one time tax [***] [Substituted by Rajasthan Act 8 of 1998.]] tax shall be payable under this section by the owner of motor vehicle except for the period during which the owner surrenders the certificate of registration to the taxation officer, in the prescribed manner, that the vehicle has remained out of use for such reasons as may be prescribed, or satisfies the taxation officer that vehicle has not been used due to following reasons:-(i)that the motor vehicle was restrained from plying by the competent court or authority;(ii)that the motor vehicle was involved in an accident and a report to this effect was made to the police and because of accident it remained out of use;(iii)that the motor vehicle was attached for the recovery of tax under the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) by the competent authority or attached under the warrant of attachment issued by the competent authority or court and during the period of attachment the vehicle did not remain in his possession:][Provided that the period of such surrender or non-use shall not be less than seven days for stage carriages and less than one month for other than stage carriages:] [Substituted by Rajasthan Act No. 15 of 2007, dated 20.5.2005.][Provided further that where a motor vehicle [,other than those which has paid one time tax under clause (b) [of sub-section (1) of section 4] [Substituted by Rajasthan Act No. 11 of 2000, dated 10.5.2000.],] is found plying after the surrender of the certificate of registration, the tax on such vehicle shall be payable forthwith for the entire period for which such registration was surrendered alongwith a penalty equal to five times the amount of tax but no such tax or penalty shall be charged from empty vehicle going for repair or for test purposes.]Explanation. - (1) The cost of the chassis/vehicle for the purposes of computation of tax shall include purchase price and such other elements as may be prescribed by the State Government.
