(1) If the State Government or the Transport Commissioner, considers it necessary that with a view to prevent check evasion of tax under this Act in any place or places within the State it is necessary so to do, it may, by notification in Official Gazette direct the setting up of check post or the creation of a barrier or both at such place or places as may be specified in the notification:
Provided that the Commissioner may direct the setting up of a check post or the erection of a barrier for a period not exceeding six months.
(2) At every check post or barrier set up or erected under sub-rule (1) or at any other place when so required by any officer empowered by the State Government in this behalf the driver shall stop the vehicle and keep it stationary so long as may reasonably be required and allow the Officer-in-charge of the check post or barrier or the officer empowered as aforesaid to inspect all the document relating to the vehicle.]
1. Subs. by G.S.R. 483 dated 16.11.1972, published in Raj. Gazette Part-IV-C(I) dated 14.12.1972.
2. Subs. by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O. Part-4-C dated 01.10.1982.
3. Added by dated 16.11.1972, published in Raj. Gazette Part- IV-C(I) dated 14.12.1972.
4. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part 4(C)(I) dated 26.07.2001.
5. Ins. by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O. Part-4-C dated 1.10.1982.
6. Substituted by G.S.R. 18 dated 22.5.2003, published in Raj. Gazette E.O. Part-4-C(I) dated 22.5.2003.
29 1[40. Calculation of cost, tax, interest and penalty etc.- All calculation under the Rajasthan Motor Vehicle Taxation Act, 1951 and rules made thereunder.-
(i) for cost in respect of two wheeled vehicles, involving fraction of a hundred rupees shall be rounded off to the next hundred,
(ii) for cost in respect of vehicles other than two wheeled vehicles, involving fraction of a thousand rupees shall be rounded off to the next thousand,
(iii) for taxes, interest, penalties, and refunds etc. involving fraction of a rupee shall be rounded off to the next higher rupee.]
2[3[41. Wherever the tax is to be computed on the basis of number of seats, the seat of 5[the driver and conductor shall be excluded] in case of tax payable under clause (a) of sub-section (1) of section 4 of the Act.]
3["42. Cost for the purpose of computation of tax.- Cost of vehicle/chassis shall be,
(a) in case of new vehicle/chassis, purchase price as shown in purchase bill including the elements of taxes and levies, excluding discount, rebate or concession in price given under any promotional scheme or otherwise by any manufacturer or dealer,
(b) in case of old/used vehicle/chassis, cost shall be equal to be cost assessed at current price of similar type of new vehicle:
Provided that in case of vehicle purchased or registered outside the state or military disposal vehicles, cost shall be as applicable on the date on which the tax is due for the similar type of vehicle of this State.
Explanation.- (i) When under clause (n) of sub-rule (1) of rule 2 of the these rules, similarity is established with more than one vehicle/chassis, then the vehicle/chassis having lowest cost shall be taken for the purpose of computation of tax.
(ii) As far as possible, similarities shall be drawn from the vehicles/chassis of the same manufacturer."
43. 4[x x x].
1. Subs. by G.S.R. 6 dated 10.4.1997, published in Raj. Gazette E.O. Part-IV-C(I) dated 10.4.1997.
2. Rules 41 to 43 added by G.S.R. 153 dated 31.3.1997, published in Raj. Gazette E.O. Part-IV-C(I) dated 31.3.1997.
3. subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019
4. Deleted by G.S.R. 30 dated 14.9.2004, published in Raj. Gazette E.O. Part-IV(C) (I) dated 14.9.2004.
5. Subs. by S.O. 474 dated 24.02.2021, published in Raj. Gazette E.O. Part-4 (Ga)(II) dated 24.02.2021