Section 4(E) in Rajasthan Motor Vehicles Taxation Rules, 1951
(E)For stage carriages of this State, other than those plying within municipal limits and those owned by a fleet owner, if any route, or a portion of route becomes non-motorable due to natural calamities or floods, tax under section 4B of the Act shall be proportionately reduced to the extent the route has become unmotorable for the period during which it is declared as unmotorable by the taxation officer:
