Motor Vehicles of the following classes are totally exempt from liability to taxation:- 1[(a) xxx;]
2[(b) Motor vehicle owned and exclusively used by or on behalf of any department of the Central Government, the Government of Rajasthan or the Government of any other State of India other that those used in connection with the business of any commercial enterprise;]
3[(b-1) Motor vehicles owned and exclusively used by railway.]
(c) Motor vehicles owned by a local authority in Rajasthan and used solely for road cleansing, road watering or conservancy purposes.
(d) Motor vehicles used in Rajasthan solely for Fire Brigade or Ambulance purposes.
(e) Any vehicle used in Rajasthan solely for the conveyance of corpses.
(f) 4[x x x] 5[(g) Any motor vehicle with seating capacity more than nine excluding driver, owned by and used solely for the purposes of any educational institution which is recognized by the Government or whose managing committee is a society registered under the Rajasthan Societies Registration Act, 1958 (Act No. 28 of 1958)
(h) 6[x x x] 7[(i) Private vehicles (other than transport vehicles and construction equipment vehicles) registered outside Rajasthan, brought temporarily in Rajasthan and used or kept for use therein for a period not exceeding 30 days:
As soon as such motor vehicle is brought into Rajasthan, the owner or the person in charge of the vehicle shall send an intimation to the taxation officer in form MTJ and if the vehicle is used for a period exceeding thirty days than the owner shall be required to pay tax as notified for such vehicle in the State.
When such a motor vehicle is used or kept for use in Rajasthan for a period exceeding thirty days, the liability to tax in respect thereof shall commence on the day on which the motor vehicle was first brought into Rajasthan.]
1. Deleted by G.S.R. 85 dated 6.11.1970, published in Raj. Gazette E.O. Part-IV-C(I) dated 6.11.1970
2. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part4C(I) dated 26.7.2001
3. Inserted by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part4C(I) dated 26.7.2001
4. Deleted by G.S.R. 94 dated 27.3.1999, published in Raj. Gazette E.O. Part-IV-C(I) dated 27.3.1999
5. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part 4C(I) dated 26.7.2001
6. Deleted by G.S.R. 101 dated 11.10.1976, published in Raj. Gazette E.O. Part-IV-C(I) dated 11.10.1976
7. Subs. by S.O. 398 dated 9.3.2007, published in Raj. Gazette E.O. Part-4 (Ga)(II) dated 9.3.2007 23 1(j) Motor Vehicles of other States visiting Rajasthan under reciprocal 2[agreements as published in the Official Gazette under section 63(3B) of the Motor Vehicles Act, 1939].
3[(k) New Motor Vehicles requiring body building after delivery by the dealer viz.
chassis of Trucks/Buses/Delivery Vans, etc. so long they are not moved on the road.]
4[(l) Motor Vehicles of other State covered by second proviso to sub-section (1) of section 63 of the Motor Vehicles Act, 1939 (Central Act 4 of 1939) provided that tax exemption is available to the vehicles of this State in similar circumstances.]
5[(m) Military disposal vehicles, if they are not roadworthy upto two months from the date of entry in the State or date of registration whichever is earlier;
6[Provided that classes of vehicles specified in clauses (j), (l) and (m) shall not be exempted from tax leviable under section 4B.]
7[(n) jktLFkku esa iapk;r lfefr;ksa rFkk ftyk ifj"knksa ds LokfeRokf/ku vkSj muds }kjk vuU;r% mi;ksx esa fy;s tkus okys os eksVj;ku tks fdlh okf.kfT;d miØe ds laca/k esa mi;ksx esa fy;s tkus okys eksVj;kuksa ls fHkUu gSA] 10[(o) Any motor vehicle which is designed and constructed or adapted for use only for the purpose of exploration of oil and natural gas and used in Rajasthan for the said purpose.]
12[(p) period during which a motor vehicle has not remained in the possession of the owner owing to the theft of such vehicle.
Provided that the owner shall produce the copy of the First Information Report (F.I.R.) lodged in a Police Station along with Final Report (FR) and satisfies the Taxation Officer that the vehicle was not used by him or on his behalf by anybody else during the above period.]
29. 8[x x x] 29A 9[Deleted].