(i) vehicles possessed by dealers/manufacturers/body builders/financiers shall be paid annually;
(ii) four wheeled contract carriages having seating capacity above 22 in all shall be paid monthly. However the tax may be paid for two or more months in advance;
(iii) stage carriages plying exclusively within municipal limits shall be paid yearly;
(iv) stage carriages other than those plying exclusively within municipal limits including fleet owner and vehicles of other states plying on interstatal routes shall be paid monthly. However, the tax may be paid for two or more months in advance;
(v)Vehicles of other States excluding stage carriages, plying on temporary permit or on a Tourist permit granted under sub-sec. (9) of Sec. 88 of the Motor Vehicles Act, 1988 by the Transport Authorities of other States with a valid authorization issued either under Rule 83 of Central Motor Vehicles Rules, 1989 or under Motor Vehicles (All India Permit for Tourist Transport Operators) Rules, 1993 shall pay full amount of tax at the time of entry in the State of Rajasthan or before. Tax payable under this sub-clause shall be paid electronically or at Tax Collection Center but from such date as may be notified by the State Government, tax shall be paid only through electronic mode before entering in the state;
(vi) Vehicles plying on temporary permit issued by the authorities of this State shall be paid at the time of issuance of permit for the entire period of use in the State of Rajasthan for which the permit is obtained;
(vii) Stage carriages plying on temporary permits issued by other States and countersigned by this State shall be paid in advance for the entire period at the time of countersignatures;
(viii) Goods vehicles of other States under reciprocity and countersigned by the authorities of this State shall be paid yearly at the Tax Collection Centre/Check Post at the time of entry into the State;
(ix) Passenger vehicles not covered by any non-temporary permit shall be paid monthly;
(x) Transport vehicles other than mentioned above shall be paid yearly:
Provided that the tax for goods carriage other than those notified under clause (b) of sub-section 1 of section 4 payable for the next financial year shall be paid in the month of March of current financial year on or before the 15th of March; and
(xi) Construction equipment vehicles of other states entering into Rajasthan for a temporary period, new chassis/vehicles crossing the state or goods vehicles of other states entering into Rajasthan for a temporary period and plying on temporary permit shall be paid in advance at the time of entering into state or before. Tax payable under this sub-clause shall be paid electronically or at Tax Collection Centre, but from such date as may be notified by the State Government, tax shall be paid only through electronic mode before entering in state.];
1. Subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019 5 (C) The tax shall be paid through challan as prescribed in Form MTL:
Provided that the Taxation Officer or any person authorized in this behalf may accept payment in cash if he is satisfied that it shall cause unnecessary difficulty or delay to an operator in obtaining permit by deposition of tax through challan:
Provided further that the staff posted at Tax Collecting Center/Check Post and the inspection staff specially empowered in this behalf by the State Government may accept cash payment at the Tax Collecting Centre/Check Post or during the course of inspection or checking of vehicles on the route, as the case may be:
1[Provided also that the person who holds a valid trade certificate issued under Rule 35 of The Central Motor Vehicles Rules, 1989 shall collect and deposit one time tax at the time of first sale of new vehicle on which one time tax is payable under section 4 of the Act in such a manner and on such terms and conditions as may be specified by the Transport Commissioner, from time to time.]
2[(D) 3[Deleted]
1.Subs. by Notification No. F. 6(262)/pari/tax/hqrs/07/12391 dated 08-07-2020
2. Subs. by G.S.R. 18 dated 22.5.2003, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 22.5.2003.
3. Deleted By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019 6 (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 4[under clause (a) of sub-section (1) of section 4] 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:
Provided that the owner of stage carriage or any person authorized by him applies alongwith a cash receipt of Rs. 50 within three days from such non-operation to the taxation officer. The taxation officer shall 1[inspect the route within 10 days of the receipt of the application and] certify or reject the application after inspecting the route himself, within 30 days of the application being made and inform the applicant accordingly:
Provided further that any certificate of non operation shall be valid for the period specified by the taxation officer, subject to a maximum of 30 days; and if the route continues to be non-operational, a fresh application by the applicant and inspection by taxation officer shall be made after each period of 30 days:
Provided also that if the route becomes operational during the currency of the certificate of non-operation, the operator shall inform the taxation officer immediately and if he is found to be plying on any portion of the route declared non-motorable without giving such information to the taxation officer, then the tax payable for that portion of the route shall be double the normal amount:
Provided also that before issuing the above certificate the taxation officer shall satisfy himself that tax due 4[under clause (a) of sub-section (1) of section 4] has been paid, the taxation officer shall also decide the case of adjustment and pass the order to this effect along with the certificate of non-operation if the claim of the operator is found justified.]
2[(F) 4[Tax payable under clause (a) of sub-section (1) of section 4 on stage carriages of the state other than owned by a fleet owner shall not be payable for the period] during which the vehicle remained under non-use and the period of such non-use was not less than 7 consecutive days if the owner of stage carriage satisfies the taxation officer that the vehicles has not been used for any of the reasons prescribed below:-
(i) that the certificate of registration/permit was suspended by the competent authority;
(ii) that the motor vehicle was seized or attached for the recovery of tax under the Rajasthan Land Revenue Act, by the competent authority;
(iii) that the vehicle was restrained from plying by the competent court or authority.]
1. Ins. by G.S.R. 20 dated 24.4.1997, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 24.4.1997.
2. Ins. by G.S.R. 20 dated 24.4.1997, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 24.4.1997.
3. Ins. by G.S.R. 18 dated 22.5.2003, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 22.5.2003.
4. Subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019 7 1[(G) 7[Deleted].
2[4-A. Payment of tax by national permit holder.- Notwithstanding anything contained in these rules, the tax payable by the holders of permit issued under sub-sec.(12) of Sec. 88 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988) issued by the authorities outside the State of Rajasthan, and authorised to ply in the State of Rajasthan shall be paid in advance at the time of grant of authorisation. The tax paid once shall not be adjusted or refunded in any case].
5. 3[x x x] 4[6. Presentation of declaration.- (1) Every person who either on the commencement of the Act or thereafter on becoming possessed of a motor vehicle, becomes liable to pay the tax under the Act shall present a declaration prescribed by Section 8(1) in case of One Time Tax in the form M.T.A.A. 6[7[Deleted]] and in all other cases in form MTA, 5[ M.T.D.] or M.T.H. as the case may be duly signed and complete in all respect, together with treasury challan/bank challan or cash receipt evidencing the payment of tax or installment of tax due to the Taxation Officer either in person by the owner or through duly authorised person in this behalf not later than the 7th day, after the expiry of time allowed for the payment of tax.
(2) Every declaration shall be accompanied by original certificate of registration, certificate of insurance or covernote and in case of transport vehicle permit, time table, certificate of fitness alongwith attested photo copies of the document mentioned. The original document shall be returned after the due verification to the person presenting the declaration.]
1. Ins. by G.S.R. 20 dated 24.4.1997, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 24.4.1997.
2. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2001.
3. Deleted by G.S.R. 153 dated 31.3.1997, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 31.3.1997.
4. Subs. by G.S.R. 96 dated 23.2.1998, published in Raj. Gazette E.O. Part-4(Ga) (I) dated 24.2.1998.
5. Ins. by G.S.R. 93 dated 26.3.1999, published in Raj. Gazette E.O. Part-4(C) (I) dated 27.3.1999 (w.e.f. 27.3.1999).
6. Ins.by G.S.R. 20 dated 24.4.1997, published in Raj. Gazette E.O. Part-IV-(C) (I) dated 24.4.1997 (w.e.f. 16.2.2006).
7. Deleted By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019 8 1[Provided that if the owner of motor vehicle has been issued a computerised tax certificate or token in a smart card, in that case every declaration shall be accompanied by computerised tax certificate or token, as the case may be. The Taxation Officer shall return the computerised tax certificate or token, after the due verification to the person presenting the declaration.]
6A. 2[x x x] 3[6B. Furnishing of security under section 14 and rule 33(3).- Every owner required to furnish security under section 14 of the Act and rules 33(3) of these rules, the Security shall be furnished by a bond executed by himself in the form MTP with two sureties acceptable to the Taxation Officer for such sum as may be directed by him. Each of the persons standing surety shall also execute a bond in the form MTP. In the alternative the owner may deposit Saving Certificates issued by the Government of India of the same amount duly endorsed in favour of the Taxation Officer, or a cash security or Bank Guarantee for the said amount].
6C. 4[x x x]
7. Presentation of additional declaration.- Every person who becomes liable to an additional tax under section 9 of the Act shall, within 15 days from the date on which the alteration of the vehicle was completed, complete, sign and deliver to the Taxation Officer a declaration in Form MTB either in person or by an agent appointed by him together with the amount of the additional tax due which may first be ascertained from the office of Taxation Officer.
(2) With every such declaration, there shall be presented to the Taxation Officer, the certificate of registration issued in respect of the motor vehicle and also the permit issued under the Rajasthan Motor Vehicles Rules, 1951, if the vehicle is a transport vehicle.
1. Added by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2001.
2. Deleted by G.S.R. 153 dated 31.3.1997, published in Raj. Gazette E.O. Part-4(C) (I) dated 31.3.1997.
3. Ins. by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O. Part-4(C) (I) dated 1.10.1982
4. Deleted by G.S.R. 153 dated 31.3.1997, published in Raj. Gazette E.O. Part-4(C) (I) dated 31.3.1997.
9 1[8. Verification of declaration and computation of tax.- The Taxation Officer shall satisfy himself every declaration or additional declaration presented to him is complete in all respects and that the correct amount of tax or additional tax, as the case may be, has been paid, according to the rate of tax prescribed by the State Government from time to time under the provisions of the Act. If the declaration submitted by owner of motor vehicle appears to the Taxation Officer to be incorrect or incomplete, or owner of motor vehicle fails to submit declaration, the Taxation Officer shall, after giving a notice in Form M.T.R. and giving a reasonable opportunity of being heard to the owner shall compute the amount of tax payable by the owner for the period for which the declaration was either not filed or found to be incorrect, and shall serve a notice on the owner in the Form M.T.Q. along with a certified copy of the order, requiring him, to pay the tax and the penalty, so computed, forthwith. If the owner fails to pay the computed tax and penalty forthwith or the disputed amount is stayed by the competent authority under Sec. 14 of the Act, or by a competent Court, he shall be liable to pay, on the amount of the tax not paid or on the amount of tax stayed, if found due later on, as the case may be, simple interest, from the next day following the day of service of notice of demand 2[at the rate of 1.5% per month] till the default continues:
3[Provided that the amount of interest shall in no case be more than the amount of tax due.]
Provided 3[further] that where the vehicle is detained under sub-sec. (2) of Sec. 17 of the Act for the non-payment of tax before the issuance of the notice in Form M.T.R. such vehicle shall not be released unless full tax due in respect of such vehicle has been paid.]
4[9. Production of Motor Vehicle and accounts or any other relevant documents before Taxation Officer. For the purposes of computation of the tax, the Taxation Officer or any other officer authorized by him in writhing in this behalf, may require that a Motor Vehicle in respect of which the tax is to be computed and accounts or any other relevant documents be produced before him for inspection.]
5[10. Distribution of work, amongst Appellate Authority and Taxation Officer.-
(i) The Transport Commissioner may suo-moto or an application of any person aggrieved by the order of the Taxation Officer, transfer any appeal from one Appellate Authority to another Appellate Authority.
(ii) Where there is more than one Taxation Officer in a district, they shall have concurrent jurisdiction subject to any order which the Transport Commissioner may make for the distribution and allocation of the work to be performed by them. The Transport Commissioner may on an application of an owner or suo moto, after giving the owner a reasonable opportunity of being heard and after recording his reasons in writing for doing so transfer any case from one Taxation Officer to another Taxation Officer.]
1. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2001.
2. Subs. by G.S.R. 94 dated 13.2.2003, published in Raj. Gazette E.O. Part-4(C) (I) dated 13.2.2003.
3. Ins. by G.S.R. 94 dated 13.2.2003, published in Raj. Gazette E.O. Part-4(C) (I) dated 13.2.2003.
4. Subs. by G.S.R. 96 dated 23.2.1998, published in Raj. Gazette E.O. Part-4(C) (I) dated 24.2.1998.
5. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-4(C) (I) dated 1.4.1986.
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