Section 8(1) in The Rajasthan Motor Vehicles Taxation Act, 1951
(1)The owner or any person having possession or control of any motor vehicle shall make a declaration in respect of every motor vehicle in the prescribed form and shall deliver to the taxation officer within prescribed period every time, or whenever he becomes liable to pay tax, as may be specified in the notification published by the State Government in the official gazette, along with the receipt of payment of such tax in the prescribed manner.
