S.20 Levy of toll on certain bridges, roads etc

(1) Notwithstanding anything contained in this Act, it shall be lawful for the State Government to levy toll on motor vehicles and trailers drawn by such vehicles passing over any bridge or through any tunnel including an approach road thereto or any section of road or any by-pass,- (a) Which is constructed, reconstructed, improved or repaired, as the case may be, after the commencement of the Rajasthan Motor Vehicles Taxation (Amendment) Act, 1994 (Rajasthan Act No. 12 of 1994) at the expense of the State Government or at the expense of any person or body or association of individuals whether incorporated or not or at the expense of both, that is to say, the State Government and any such person or body or association and the total capital outlay of such construction, reconstruction, improvement or repairs, as the case may be , is not less than ten lakhs of rupees; or (b) Which in the opinion of the State Government is of special service to the public; at such rate and for such period

S.21 No toll or tax to be levied by local bodies

1 (1) Notwithstanding anything to the contrary in any law for the time being in force in any part of 2 the State of Rajasthan, it shall not be lawful for any local authority to levy any tax or toll in respect of any motor vehicle. 3 (2) Nothing in this section shall affect the power of any local authority to impose, increase or recover any tax falling under entry 52 of list II in the Seventh Schedule to the Constitution

S.21-A Power to reduce or waive penalty and interest in certain cases

(1) Notwithstanding anything contained in this Act, the State Government may by notification in the Official Gazette constitute a committee consisting of Transport Commissioner and such other members as may be specified in the notification, which may, on its own, or on an application made in this behalf by the owner of a motor vehicle and after being satisfied and after recording its reasons in writing for so doing reduce or waive, the amount of interest or penalty or both payable by such owner under this Act, if it is satisfied that the penalty, interest or both has accrued on account of- (a) the non availability of cost of the motor vehicle/non availability of similar type of motor vehicle in a financial year, (b) the wrong determination of similarity of the vehicle; (c) wrong determination of category of the vehicle. (2)Every order made under this section shall be final.

S.21-B No dues certificate

(1)A registered owner of the vehicle or a permit holder of the vehicle or any person having possession or control of the vehicle or a financer under whose control vehicle has vested under the provisions of Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) may apply to the taxation officer in the prescribed manner and along with prescribed fee, to obtain a no dues certificate regarding the tax, penalty or interest payable in respect of such vehicle under the provisions of this Act. (2) On receipt of an application under sub-section (1), the taxation officer shall, after such enquiry as may be prescribed, issue no dues certificate in such form and within such period as may be prescribed.

S.22 Power of 2 State Government to make rules.

-(1) The 2 State Government may, by notification in the 2 Official Gazette make rules for carrying into effect the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, the 2 State Government may make rules for all or any of the following purposes, that is to say- (a) Prescribing the manner and the form in which and the authority to which, applications for payment of tax under this Act, shall be presented; 1 (aa) prescribing the manner in which the period of surrender of certificate of registration or the period of non-use of vehicle may be extended; (b) prescribing the form of any certificate, declaration, 2 return, notice, receipt or token, and the particulars to be stated therein, and the manner of 10keeping a token in a motor vehicle; 3 (bb) prescribing the fee on payment of which and prescribing the manner in which the special token shall be granted; (bbb) prescribing the manner in which the work of grant of receipt, certificate, t

S.23 x x x

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S.24 x x x

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S.1 Short title, extent and commencement.-

(1)This Act may be called the Rajasthan Motor VehiclesTaxation Act, 1951. 2 (2)It extends to the whole of the State of Rajasthan. (3) It shall come in to force on such 2 date as the 3 State Government may, by notification in the Official Gazette, appoint.

S.2 Definitions

In this Act, unless there is anything repugnant in the subject or context,- 4 (a) Additional Transport Commissioner means the person appointed by the State Government to be the Additional Transport Commissioner; (aa) Commissioner means the person appointed by the State Government to be the Transport Commissioner and includes the Additional Transport Commissioner; (b)prescribed means prescribed by this Act or by Rules made under this Act; 5 (c) tax means a tax and surcharge imposed under this Act; (d) Taxation Officer means an officer authorised by the 6 State Government to perform the duties and exercise the powers imposed or conferred upon a Taxation Officer by this Act, and 7 (e) Words and expressions used but not defined in this Act and defined in Motor Vehicles Act, 1988 (Central Act 59 of 1988) and Central Motor Vehicle Rule,1989, shall have the meaning assigned to them in that Act and Rules as amended from to time.

S.3 Exemption

The 2 State Government may by notification in the 2 Official Gazette exempt either totally or partially 8 whether prospectively or retrospectively any motor vehicles or class of motor vehicles from the payment of the 4 tax, penalty or interest imposed or charged by or under the provisions of this Act or rules made there under: Provided that the interest or penalty or both shall be exempted only for the purposes of giving effect to the amnesty schemes of limited duration. (2)Every notification issued under this section shall be laid before the House of the State Legislature at the session thereof next following, and shall be liable to be rescinded or modified by a resolution of that House and the rescission or modification so made, shall after publication by notification in the 2 Official Gazette be deemed to have come into force.

S.4 Imposition of tax.

(1) Save as otherwise provided by this Act or by the Rules made thereunder or any other law for the time being in force, there shall be levied and collected on all motor vehicles used or kept for use in the State,- 12(a) a tax in respect of such vehicles which are not covered by clause (b), (c), (cc) and (d) at such rates as may be specified by the State Government by notification in the Official Gazette which shall not exceed Rs. 2000/- per thousand Kg. of Gross Vehicle Weight or part thereof per year for goods vehicles and Rs. 2000/- per seat per month for passenger vehicles of this State: Provided that where the rates are not specified, on quarterly,half yearly or monthly basis, by the State Government, by notification in the Official Gazette and if the tax is permissible to be paid quarterly, half yearly or monthly, the amount payable shall be equivalent to the one fourth, one half or one twelfth respectively of the annual rate of tax; (b) a one timetax in the case of non t

S.4-A 4-A

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S.4-B 4-B

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S.4-C 4-C

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S.4-D Levy of Green Tax

(1) There shall be levied and collected a cess called “green tax”, in addition to the tax levied under9 sections 4 of the Act, on such vehicles suitable for use on road as specified in column (2), at such time as specified in column (3), of the table below at such rates, not exceeding the maximum rates specified in column (4) of the table, as may be fixed by the State Government by notification in the Official Gazette, for the purpose of implementation of various measures to control air pollution.