21. Amendment of Section 5, Rajasthan Act No. 11 of 1951.
- In Section 5 of the principal Act,-(i)in sub-section (1),-(a)for the expression "Section 4 and Section 4-B", the expression "Section 4, Section 4-B and Section 4-C" shall be substituted,(b)for the existing punctuation mark appearing at the end of existing proviso, the punctuation mark shall be substituted, and(c)after the existing proviso, so amended, the following new proviso shall be added, namely:-"Provided further that the lump sum tax payable under Section 4-C may be paid in full or in three equal instalments within a period of one year in such manner as may be prescribed by the State Government.";(ii)in sub-section (2), for the expression "payable by the non-transport vehicles or three wheeled passenger transport vehicles with seating capacity upto 4 excluding driver" the expression "or lump sum tax" shall be substituted;(iii)in sub-section (3),-(a)for the existing expression "clause (b) of sub-section (1) of Section 4" the expression "clause (b) or (e) of sub-section (1) of Section 4 or full tax or first instalment of tax under Section 4-C" shall be substituted;(b)in clause (a) for the existing expression "Chapter IX of the Rajasthan Finance Act, 1998 (Act No. 8 of 1998)", the expression "Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005)" shall be substituted;(c)in clause (b) for the existing expression "Chapter IX of the Rajasthan Finance Act, 1998 (Act No. 8 of 1998)", the expression "Chapter V of the Rajasthan Finance Act, 2005 (Act No. 15 of 2005)" shall be substituted.
