The Rajasthan Motor Vehicles Taxation Rules, 1951

[21 May 1951]

Published vide Notification No. D 40/HT/51, dated 12-4-1951, Published in the Rajasthan Gazette Part 4-B, dated 21-5-1951

In exercise of the powers conferred by section 22 of the Rajasthan Motor Vehicles Taxation Act, 1951, the Government of Rajasthan is pleased to make the following rules, namely:-

Rule - 1. Short title and application :-

(1)     These rules may be called the Rajasthan Motor Vehicles Taxation Rules, 1951.

(2)     They shall, save as otherwise expressly provided, apply to and in relation to all motor vehicles in Rajasthan with immediate effect.

Rule - 2. Definitions :-

(1)     In these rules, unless there is anything repugnant in the subject or context:-

(a)      "the Act" means the Rajasthan Motor Vehicles Taxation Act. 1951;

(b)      "Form" means a form appended to these rules;

(c)      "Token" means a token issued under these rules;

(d)      ["Quarter" means a period of three calendar months of a financial year, expiring on 30th day of June, 30th day of September, 31st day of December and 31st day of March, and]

(e)      ["Year" means a financial year.]

(f)       ["Month" means a calendar month,]

(g)      ["Tax Certificate" means a tax certificate prescribed under rule 15 in form M.T.C. III.]

(h)     ["Chassis" means a motor vehicle supplied by the manufacturer to the dealer or sold by the manufacturer directly to the buyer, without a body or platform for carrying goods or passengers, whether with or without a drivers goods or passengers, whether with or without a drivers cowl or cabin, and includes semi-trailers or horses sold as such;

(i)       "Vehicle" means a motor vehicle supplied by the manufacturer to the dealer, or sold by the manufacturer directly to the buyer, with a body or platform for carrying passengers or goods or ready for use as a rig, fork lift, compressor, crane, generator etc;

(j)       "Day" means a day beginning and ending at mid-night or part thereof;

(k)      "Purchase price" means ex-showroom price inclusive of all taxes and levies as shown in the purchase bill;

(l)       C Class Route" for the purposes of computation of concession in tax shall be the route on which the portion of C class route, as defined in Rule 5.5. of the Rajasthan Motor Vehicle Rules, 1990, of the total route length is higher than both the A and B class portions of that route individually;

(m)    "Distance required to be covered in a day" shall be the distance and trips for which the permit has been granted, or in case the distance or trips are not mentioned in the permit, the distance established by the time table issued by the Regional Transport Authority;

(n)     "Similar type of vehicle" means.-In the case of goods vehicles, vehicles having the same or nearest registered laden weight/gross vehicle weight; in the case of passenger vehicles originally supplied or sold by the manufacturer as a vehicle, vehicles having same or nearest seating capacity;

(o)      In the case of passenger vehicles originally supplied or sold by the manufacturer as chassis, the same or nearest wheel base.

Explanation. - As far as possible, similarities shall be drawn from the vehicles/ chassis of the same manufacturer.]

(2)     [Words and expression used but not defined in these rules and defined in Motor Vehicles Act, 1988 (Cent. Act 59 of 1988), and Rajasthan Motor Vehicle Rules, 1990, shall have the meanings assigned to them therein.]

Rule - 3. Authority appointed under the Act :-

The District Transport Officer appointed under [the law time being in force] or any officer authorised in this behalf by the State Government shall be the Taxation Officer for the purposes of the Act and Rules:

Provided that if the owner operates a motor vehicle in the jurisdiction of two or more Taxation Officers, then the Taxation Officer in whose jurisdiction major portion of the area lies, and in case the area of operation is equal, then the Taxation Officer in whose jurisdiction he ordinarily keeps the motor vehicle [x x x] owner of a motor vehicle registered outside the State and plying within the State under any permit, the District Transport Officer having jurisdiction over the place of first entry within the State shall be the Taxation Officer]:

[Provided further that where any motor vehicle registered outside the State and plying within the State under any permit, is seized for the non-payment of tax of this State then the District Transport Officer having jurisdiction over the place where the vehicle is seized shall be the Taxation Officer.]

Rule - 4. Mode of payment of tax and procedure thereof :-

The tax payable under section 4 and section 4B of the Act in respect of all the vehicles shall be payable in advance to the Taxation Officer by the registered owner of the vehicle, permit holder of the vehicle or by any person having possession or control of motor vehicle or financier under whose control the vehicle has vested under the provisions of Motor Vehicles Act, 1988, or the manufacturer of or dealers in motor vehicles, including financier and body builders, as the case may be, in the manner explained below:

(A)     If the tax is to be paid:-

(i)       as a One time Tax-

(a)      when the vehicle is purchased or brought into State, within 30 days of purchase of vehicle or bringing the vehicle into the State or on the date of registration or assignment of the vehicle in the State, whichever is earlier;

(b)      in case of registered vehicles earlier not paying One Time Tax and now required to do so, with effect from 1-4-1997 shall be paid on or before 30th April, 1997;

(c)      in case of vehicle purchased prior to 1-4-1997 but registered in the State, within thirty days of purchase, the tax due on date of registration;

(d)      in case if vehicle purchased prior to 1-4-97 but registered in the State more than thirty days after the date of purchase, the tax would become due on the date of purchase.

(ii)      Yearly, it shall be paid on or before 30th day of April each year.

(iii)     Half yearly, it shall be paid on or before 15th of October and 15th of April of each year.

(iv)    Monthly, it shall be paid on or before 7th day of each month.

(B)     The tax under Sections 4 and 4B of the Act in respect of:-

(i)       non-transport vehicles not covered by OTT, shall be paid annually;

(ii)      vehicles possessed by dealers/manufacturer/body builders/financiers shall be paid annually;

(iii)     [three wheeled goods carriage shall be paid half yearly or yearly and three wheeled contract carriage shall be paid yearly];

(iv)    goods carriage other than three wheelers shall be paid annually or half yearly;

(v)      [four wheeled contract carriage having seating capacity upto 13 in all shall be paid quarterly. However, the tax can be paid for two or more quarters in advance.]

(vi)    [four wheeled contract carriage having seating capacity more than 13 in all but not more than 22 in all shall be paid quarterly. However, the tax can be paid for two or more quarters in advance].

(vii)   four wheeled contract carriages having seating capacity above 22 in all shall be paid monthly. However the tax can be paid for two or more months in advance;

(viii)  [stage carriages plying exclusively within municipal limits shall be paid quarterly. However, the tax can be paid for two or more quarters in advance].

(ix)    stage carriage 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 can be paid for two or more months in advance:

(x)      vehicles of other states excluding stage carriages and plying on temporary or on permit under section 88(9), shall be paid at the time of entry in the State of Rajasthan at the Tax Collection Centres/Check Posts;

(xi)    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 Rajasthan for which the permit is obtained;

(xii)   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;

(xiii)  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;

(xiv)  [passenger vehicles not covered by any non-temporary permit shall be paid monthly.]

(xv)   transport vehicles other than mentioned above shall be paid yearly;

[Provided that the tax, which becomes due in the month of April other than that payable under Section 4(l)(b) of the Act, shall be paid by 30th of April of every year.]

(C)     The tax shall be paid through challan as prescribed in Form MTL:

Provided that the Taxation Officer or any person authorised 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 Center/Check Post or during the course of inspection or checking of vehicles on the route, as the case may be:

[Provided further that the person who is empowered as Registering Authority under sub-rule (2) of rule 4.1 of the Rajasthan Motor Vehicles Rules, 1990 may accept payment of the tax payable under section 4 of the Act in cash for those vehicles for which he is empowered as Registering Authority on such terms and conditions as may be specified by the commissioner from time to time.]

(D)     [For stage carriages, other than plying exclusively within municipal limits of this state and those owned by a fleet owner if the tax under section 4 and 4B of the Act has been paid for the preceding eleven months and "declaration" submitted for the twelfth month contains the details of this tax deposited, tax due for the twelfth month shall be equal to ¼th of the tax payable under section 4B of the Act, provided no tax relief has been obtained under clause (F) of rule 4 or rule 25(1)].

(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 under section 4B 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 authorised 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 [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 under section 4 and 4B 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.

(F)      [Tax under section 4B of the Act, payable under notification No.F.6(179)/Pari/Tax/Hqrs./95/6/ dated 31st March, 1997 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 vehicle 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.]

(G)     [Permits deposited prior to 1-4-1997 and were pending on 31-3-1997, shall be treated valid for non-use only when the owner or any person authorised in this behalf surrenders the certificate of registration on or before 30th April, 1997 in the manner as prescribed under rule 25(1) of the Rules:

Provided that if the vehicle commences its plying any day during the month of April, 97 under information to the taxation officer the tax under section 4B of the Act, shall be ;paid on pro-rata basis for the remaining period of the month].

Rule - 4A :-

Notwithstanding anything contained in these rules the tax payable by the holder of a permit under sub-section (12) of section 88 of the Motor Vehicles Act, 1988 issued by the authorities outside the State of Rajasthan, and authorised to ply in this State, shall be paid in advance before the beginning of the year to which the tax relates. If the authorisation is granted in first quarter of the year, the tax shall be paid on or before the date of authorisation. The tax paid once shall not be adjusted or refunded in any case:

Provided that where the authorisation in respect of a National Permit is granted at any time after the first quarter of the year, the tax shall be levied on pro-rata basis for the remaining quarters of the year, including the quarter in which such authorisation is granted and payable in advance at the time grant of authorisation.

Rule - 5 :-

[XXX XXX XXX]

Rule - 6. Presentation of declaration [or return] :-

(1)     Every person who either on the commencement of the Act or thereafter on becoming possessed of a motor vehicle, becomes liable to the tax under the Act shall within 15 days of becoming so liable complete, sign and deliver to the Taxation Officer, the declaration [or return] prescribed by Section 8(1) of the Act.

(2)     [Every such declaration in case of one-time-tax, shall be in Form MTAA and in all other cases it shall be in Form MTA [M.T.D] or Form MTH as the case may be]

[(2-A) Every return shall be in form MTM].

(3)     Every declaration [or return] duly completed and signed shall be delivered to the Taxation Officer by the person possessing the motor vehicle in respect of which the declaration [or return] is made, either personally or by an agent appointed by him for this purpose together with the amount of tax or of installment of tax due which may be first ascertained from the officer of the Taxation Officer.

(4)     Every declaration shall be accompanied by the original certificate of registration of the motor vehicle, together with a certificate of insurance or a cover note issued in pursuance of sub-section (4) of section 95 of the Motor Vehicles Act, 1939 (Act IV of 1939). In the case of a Transport Vehicle, the permit, in original, issued in respect of the vehicle under the Rajasthan Motor Vehicles Rules, 1951, shall also be produced.

Rule - 6A :-

[XXX XXX XXX]

Rule - 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.

Rule - 6C :-

[XXX XXX XXX]

Rule - 7. Presentation of additional declaration :-

(1)     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.

Rule - 8. Verification of declaration and determination of tax :-

The Taxation Officer shall satisfy himself that 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 Schedules appended the act and in case in case of return if any owner of a Stage Carriage liable to pay monthly tax under section 4B fails to submit a return as required under rule 6 for any month within the time prescribed or if the return submitted by him appears to the Taxation Officer to be incorrect or incomplete, he shall after notice in form MTO and giving a reasonable opportunity of being heard to the owner determine the amount of tax payable by the owner of the period for which return was either not filed or found to be incorrect and shall serve a notice on owner in form MTO along with a certified copy of the order requiring him to pay the tax and penalty so determined forthwith. If the owner fails to pay the determined tax and penalty forthwith or the disputed amount is stayed by the competent authority under section 14 of the act, he shall be liable to pay, on the amount of 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 demand notice @ 1% per month for the first three months and @ 2% per month thereafter till the default continues.

Rule - 9. Production of Motor Vehicles [and accounts] before Taxation Officer :-

For the purpose of determining the tax, the Taxation Officer or any other officer authorised by him in writing in this behalf may require that a motor vehicle in respect of which the tax is to be [determined & accounts be produced before him for inspection.]

Rule - 10. Distribution of work, amongst Appellate Authority 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.

Rule - 11. Basis of tax on private vehicle :-

For the purposes of Articles, I, II and III of the First Schedule to the Act in accordance with which the assessment of a private motor vehicle will depend upon the unladen weight of the vehicle, the unladen weight shall be either the unladen weight as given in the manufacturers specification, or the ascertained unladen weight of the vehicle, if, in places where a weighbridge is available, the Taxation Officer so directs. If an assessee is unable to state the unladen weight of his vehicle in his declaration, he may leave this entry to be made by the Taxation Officer.

Rule - 12. Calculation of additional tax under section 9 of the Act :-

The tax payable under section 9 of the Act, in respect of a vehicle which has been altered so as to make it liable to tax at a higher rate than has been paid will be calculated as follows. The Taxation Officer will [determine] in accordance with the scales laid down in the Schedules to the Act, the amount of tax payable on the vehicle as so altered for the period commencing on the day on which the vehicle has been altered and ending on the last day of the period for which the tax has been paid previously to the alteration, in like manner as if the tax became first payable on the date of alteration. He will then deduct from the tax [determined] an amount equal to one-twelfth of the annual rate at which the tax has already been paid, for every complete month in respect of which he has assessed the tax at the higher rate.

Rule - 13. Alteration of motor vehicle making it liable to a lower rate tax :-

Whenever a motor vehicle is altered in such a way that after such alteration it is liable to tax at a lower rate than the tax which has been paid, then:-

(i)       If such alteration is due to its conversion from a transport vehicle into a private motor vehicle, the owner thereof may apply for the cancellation of its registration as a transport vehicle and on such cancellation he will pay the tax due for the private motor vehicle and will then be entitled to claim a refund that may be due for every complete-calendar month in respect of which the tax has been paid and which is unexpired on the date of alteration.

(ii)      If such alteration is not due to its conversion from a transport vehicle into a private motor vehicle the owner thereof may apply to the registering authority for the correction of the certificate of registration of such vehicle. When the said certificate has been corrected the owner of the vehicle should make a declaration in Form M.T.A. and apply to the Taxation Officer for the re-assessment of such vehicle, if the Taxation Officer is satisfied that the vehicle has been altered in such a way as to make it liable to tax at a lower rate than the tax which has been paid, he shall, with effect from the date following the date of expiry of the token of the said vehicle, assess the said vehicle at the appropriate lower rate, and the owner thereof shall thereupon pay with effect from such date the tax as so reduced.

Rule - 14. Reduction of tax when a person keeps more than 10 motor vehicles for use solely in the course of trade and industry :-

[Deleted].

Rule - 15. Issue of Receipt and Token or Tax Certificate :-

             I.            When the one-time-tax under sub-section (1)(b) of Section 4 of the Act has been paid, the Taxation Officer shall issue a certificate for the payment of tax in Form "M.T.C. III" to the owner of the vehicle, which shall remain valid unless cancelled in the following circumstances:-

(i)       when the one-time=tax is refunded, or

(ii)      in case of the exemption tax certificate, when ownership changes and or vehicle becomes liable to pay tax, or

(iii)     when a duplicate tax certificate is issued, in case of the original being illegible or mutilated, or

(iv)    any other contingency to the satisfaction of the Transport Commissioner.

           II.            In all other cases not covered by sub-rule (1), when the tax or additional tax has been paid, the Taxation Officer shall issue or instruct the Transport Inspector or other subordinate officer to issue a token in Form "M.T.C. II" and shall complete and return to the person who has paid the tax, the certificate in part II of Form M.T.A. or of Form M.T.B., as the case may be.

         III.            Every certificate and token issued under these rules shall be valid until the date of expiry endorsed thereon and shall thereafter be renewed in the manner prescribed by rule 16].

          IV.            [Notwithstanding anything contained in sub-rule (I) to (III) above, owner of any category of motor vehicle as specified by Transport Commissioner who has paid the motor vehicle tax and special road tax in advance may apply for a Special Token on payment of fees prescribed as under. In case the owner of a Goods vehicle registered in Rajasthan intends to opt Annual/Monthly Special Token in the month of March for the coming financial year, then he shall pay Road Tax and Special Road Tax in advance at prevailing rates for complete financial year/month as the case may be, and the difference of the amount of tax if any, pertaining to the period for which Special Token has been issued, shall be paid by the owner within the prescribed period. This Special Token will be of the type and issued by the Taxation Officer, in the manner specified by the Transport Commissioner. The Special Token so issued shall be exhibited on the left hand side of the front wind screen of the vehicle. Vehicle carrying and exhibiting this Special Token shall only be checked by an Officer specially or generally authorised by the Transport Commissioner for that purpose.]

(1)     Goods Vehicle Registered in Rajasthan:

(i)       Fee for Annual Special Token.

(ii)      Fee for Monthly Special Token.

(2)     Goods Vehicles registered out side Rajasthan:

(3)     Passenger vehicle covered under non-temporary contract carriage/Tourist Permit and are registered in Rajasthan.

(4)     Passenger vehicles covered under Tourist permits under subsection (9) of section 88 of Motor Vehicles Act, 1988 issued by the authorities of other States/Union Territories.

 

Rule - 16. Renewal of token :-

Every application for the renewal of a token under the Act shall be made in Part I of Form M.T.D. and shall be presented together with the certificate of registration and the token which has expired or is about to expire, to the Taxation Officer in the manner and within the time prescribed by rule 6 for the presentation of a declaration. In the case of a transport vehicle the original permit issued in respect of the Vehicles under the Rajasthan Motor Vehicles Rules, 1951 [and a certificate from a competent authority to the effect that the tax, if any payable under the Raj Passengers Goods and Taxation Act, 1959 has been paid] shall also be produced. On receipt of such application and of the tax which has become due, the Taxation Officer shall grant a new token and a receipt in Part II of Form M.T.D. valid until the expiry of the period in respect of which the tax has been paid. The Expired token shall be defaced and filed in the office of the Taxation Officer.

Rule - 17. Manner of exhibiting token :-

The token issued in respect of every motor vehicle shall be enclosed in a circular holder of weather proof construction and shall be affixed on the windscreen or other conspicuous position and on a side of the vehicles which is to the left-hand of the driver when driving in such a way as to be clearly readable from the front of the vehicle:

Provided that, in the case of a trailer, the token shall be affixed in the manner prescribed by this rule to the front of portion of the motor vehicle by which such trailer is being drawn.

Rule - 18. Defacing tokens [or tax certificate] :-

No person shall alter, deface, mutilate or add and thing to [a tax certificate issued under sub-rule (i) of Rule 15 and] a token issued under rule 15 or rule 16 or exhibit a token an any vehicle other than the vehicle in respect of which it was issued.

Rule - 19. Imitation and illegible tokens :-

No person shall exhibit in the manner provided in rule 17 any imitation of a token, or use on any vehicle a token which has become illegible.

Rule - 20. Loss etc. of [tokens/tax certificate] :-

(1)     Any [token/tax certificate] issued under these rules is lost, destroyed, defaced altered or has become illegible, the owner or person incharge of the vehicle in respect of which it was issued shall immediately report the fact to the Taxation Officer who issued the [token/tax certificate] and return to him the original [token/tax certificate] which is defaced or has become illegible. He will also apply to him for a duplicate [token/tax certificate].

 

(2)     If the original [token/tax certificate] been lost, is found after the duplicate has been issued the owner of the vehicle shall/surrender it to the Taxation Officer.

Rule - 21. Duplicate Tax Certificate/Token :-

On receipt of any such report and application, as is prescribed by rule 20, the Taxation Officer shall, on payment by the applicant a fee of ten rupees in case of tax certificate and five rupees in case of token, issue a duplicate tax certificate/token as the case may be. Such duplicate tax certificate/token shall be marked with the word "Duplicate" written in red ink across it and shall for the purposes of the Act and these Rules be deemed to be a tax certificate/token.

Rule - 22. Token [or tax certificate] for vehicles exempt from tax :-

(1)     Subject to the exemption described by rule 30, owner or persons incharge of motor vehicles which are totally exempt from payment of tax under the provisions of rule 28, shall complete and sign a declaration in Form M.T.A. [Form M.T.A.A. as the case may be] and present it to Taxation Officer in the manner prescribed by rule 6, together with satisfactory proof of the claim to exemption.

 

(2)     [on receipt of such declaration and proof, the Taxation Officer shall issue to the applicant, free of charge, the tax certificate marked "Exempt" in red which shall be valid upto 31st March of the next five years from the date of issue or till the transfer of ownership or non-eligibility for exemption, whichever is earlier.]

 

(3)     Every such token [or tax certificate] shall be marked "Exempt" in the space provided for the entry of the Article under which the motor vehicle would otherwise be taxable, and shall be carried on the motor vehicle in respect of which it is issued in the manner prescribed by rule 17.

Rule - 23. Issue of notice to owners, manufacturers or dealers of motor vehicles :-

(1)     The Taxation Officer, on receiving information that any person keeps a motor vehicle for use, sale or repairs, may require him to complete, sign and deliver a declaration [or return] in respect thereof, and may serve upon him at once a special notice in Form M.T.E. Such notice may be sent to the person by post or may be served upon him in person or (if service cannot be made upon him in person) upon any adult male member of his family. If the notice cannot be served in the manner aforesaid, it may be served by affixing it to some conspicuous part of his place of residence or business, or in such manner as the Taxation Officer may think fit.

 

(2)     Nothing in this rule shall be deemed to absolve any person who keeps a motor vehicle from the obligation, imposed upon him by section 8 of the Act and rule 6 above of making a declaration [or return] in the event of no notice having been served upon him.

Rule - 24. Production of receipt and token [or certificate] before a Police Officer or an Officer of the Transport Department :-

Every Police Officer of the Transport Department who is on duty and in uniform may order a motor vehicle to stop in order to ascertain whether a receipt and token [or certificate] therefore have been obtained. Should he discover that a receipt of token [or certificate] has not been renewed he shall make a report to the Taxation Officer stating the type or class of the vehicle its registered number and the name of the owner and driver, for such action as that Officer may consider necessary.

Rule - 25. Surrender of the Certificate of Registration :-

(1)     The request for the surrender of documents under section 4 of the Act, shall be in writing and it shall be accompanied with the certificate of Registration and the current token of the vehicle. In case where the Certificate of Registration has either been seized, or deposited in a Court of law or with any competent authority, the owner shall file the receipt obtained by him in lieu of the certificate of registration and in such cases the owner shall also file an affidavit to the effect that due to the circumstances mentioned therein he was not bale to surrender the Certificate of Registration forthwith.

[Provided that in case of transport vehicles the part A and B of the permit if any issued to the vehicle shall also be accompanied with the application]

(2)     In case of Motor Vehicle if current token could not be issued for want of mechanical fitness or permit then the owner shall satisfy the Taxation Officer that M.V. Tax and Special Road tax which have become due have been paid.

(3)     The owner of the vehicle shall specify the place where the vehicle will be kept during the period of non-operation and shall not remove the vehicle from the specified place to any other place except with the prior written permission of the Taxation Officer.

 

(4)     The Taxation Officer will complete Part II of form MTG, and return to the applicant and shall at the same time enter in the Registration Certificate the date of its surrender. On the receipt of application in Part III of M.T.G. the certificate of registration, token and any other documents surrendered will he returned to the applicant, and the Taxation Officer after satisfying himself that the vehicle actually remained off the route, shall issue a certificate to the owner to this effect].

Rule - 25A. Refund or adjustment of amount paid in excess of the tax due :-

(i)       If the Taxation Officer is satisfied that the payment of tax made by the owner of the vehicles is in excess of the Tax due, he shall pass an order for refund of the amount and shall issue a refund order in Form M.T.K.:

Provided that if the owner desires payment by adjustment against any amount payable by him, the Taxation Officer shall issue an adjustment order on his application in Form M.T.F. authorising the owner to deduct the amount refundable from the amount payable in respect of any period next following the sanction of the refund.

[Provided further that no order shall be passed by Taxation Officer for refund or adjustment of amount more than Rs.7500/- (Seven thousand five hundred only) without prior sanction of the concerned Regional Transport Officer.]

(ii)      In support of a claim for deduction according to the proviso to sub-rule (i) of this rule, the owner of the vehicle shall attach the refund or adjustment order with his claim.

(iii)     The Taxation Officer shall allow the deduction and cancel the refund or adjustment order.

(iv)    The owner shall apply for the refund or adjustment as referred to above within six months from the date of depositing the tax.]

Rule - 25AA. Method of claiming refund of the deposited one-time-tax and payment thereof :-

(i)       Any person claiming a refund of the deposited one-time tax shall present an application to the Taxation Officer to whom the tax was originally paid in form M.T.F.F. within three months from the date on which the vehicle has been taken out of the State or has completely been destroyed or has been converted into Transport Vehicle from Non-Transport Vehicle within five years from the date of its registration:

Provided that after the aforesaid period the Transport Commissioner, if satisfied may extend the period of application.

(ii)      On receipt of the application, the Taxation Officer shall verify the particulars entered therein and if satisfied that the owner or person in possession or control of the vehicle has taken the vehicle out of the State or the vehicle has been completely destroyed or has been converted into Transport Vehicle from Non- Transport Vehicle within the five years from the date of its registration, he shall grant refund of the balance amount if any after retaining 10% of the one time tax paid for every financial year or part thereof from the date on which One Time Tax was payable till the date on which the vehicle was so taken out of the State or completely destroyed or converted into Transport Vehicle from Non-Transport Vehicle.]

 

(iii)     To the person to whom any amount is found due for refund under sub-rule (ii), the Taxation Officer shall issue refund voucher for such amount in form M.T.K.

 

(iv)    Any person to whom a refund voucher is issued under sub-rule (ii) shall be on its presentation at the treasury named therein, within fifteen days from the date of its issue, be entitled to the payment of the sum mentioned therein. If it is not so presented within the period of 15 days, it shall subject to the provisions of sub-rule (v), be deemed to be cancelled.

 

(v)      The Taxation Officer may at any time, not exceeding two months after the date of issue of an order of refund which is deemed to have been cancelled under sub-rule (iv), renew the said order of refund and the provisions of sub-rule (iv) shall then apply to the renewed refund voucher as though the date of renewal was the date of issue.

 

(vi)    If the Taxation Officer refuses to sanction the refund applied for. he shall communicate the reasons of refusal in writing to the applicant.

 

(vii)   The Taxation Officer shall maintain a register for refund of one-time-tax and any amount for which a Certificate in Form M.T.K. has been issued, shall be entered in the Register.

Rule - 25B :-

[XXX XXX XXX]

Rule - 26. Method of claiming refund or adjustment & payment thereof :-

(i)       Any person claiming a refund or adjustment of tax [other than one time tax] shall present to the Taxation Officer to whom the tax was originally paid an application in Part I of Form M.T.F. within 2 months from the date of depositing the tax or on the expiry of the period in respect of which the refund or adjustment is to be claimed [x x x] under rule 25A of these rules within six months from the date of depositing the amount or within three months from the date of the service of final orders passed in appeal whichever is later, accompanied by the receipt in original or a certified copy thereof the tax paid on the motor vehicle. No claim for refund or adjustment shall be entertained if not made within the above mentioned period. The applicant shall specify the following particulars namely:-

(a)      When a refund or adjustment is claimed for the reason that a vehicle remained unused for a continuous period of not less than three months the applicant should produce proof to support the statement.

 

(b)      In the case of refund or adjustment claimed owing to the cancellation of the registration certificate of a motor vehicle the application shall be supported by a certificate signed by the Registering Authority to the effect that the registration of the motor vehicle in question has been cancelled.

 

(c)      When a refund or adjustment is claimed by reason of excess payment of tax the applicant should produce the proof of such excess payment.

 

(ii)      On receipt of the application under sub-rule (i) the Taxation Officer shall verify the particulars entered therein and if satisfied that the refund or adjustment claim is due, sanction a refund of tax equal to 1/12th of the annual or 1/3rd of the quarterly rate of tax payable such vehicle multiplied by the No. of complete calendar months for which the refund may be due [x x x] under rule 25A of these rules, and shall issue to the applicant a refund voucher in Form M.T.K. or sanction adjustment against such vehicle and the amount so sanctioned shall be credited in the tax ledger of that vehicle requiring the owner to deposit the balance of the tax due if any.

(iii)     Any person to whom a refund voucher is issued under sub- rule (ii) shall on its presentation at the treasury named therein within fifteen days from the date of its issue, be entitled to the payment of the sum mentioned therein. If it is not so presented within the period of 15 days, it shall, subject to the provisions of sub-rule (iv) be deemed to be cancelled.

 

(iv)    The Taxation Officer may at any time, not exceeding two months, after the date of issue of an order of refund which is deemed to have been cancelled under sub rule (iii) renew the said order of refund and the provisions of sub-rule (iii) shall then apply to the renewed refund voucher although the date of renewal were the date of issue.

 

(v)      If the Taxation Officer refuses to sanction the refunds or adjustment applied for or does not sanction the full amount as claimed he shall communicate the reasons of refusal in writing to the applicant.

 

(vi)    The Taxation Officer shall maintain a register of refund and adjustments of the tax and every amount for which a certificate in Form M.T.K. has been issued or the amount which has been adjusted against the tax due of the vehicle shall be entered in the register.

Rule - 27. Exemptions and exceptions :-

Under section 3 of the Act the Government are pleased to exclude from the operation of the Act the classes of motor vehicles specified in rules 28 and 29 to the extent specified therein:

Provided that no transport vehicle registered outside Rajasthan and brought within it for temporary use shall be so excluded unless reciprocal arrangements for exemption from the payment of the tax have been agreed to and are certified to exist by the Rajasthan Transport Authority constituted under section 44 of the Motor Vehicles Act, 1939 (Act IV of 1939).

Rule - 28. Complete exemption from payment of the tax :-

Motor Vehicles of the following classes are totally exempt from liability to taxation:-

(a)      [x x x]

 

(b)      Motor Vehicles owned and exclusively used by or on behalf of any department of the Central Government the Government or of Rajasthan, or the Government of any other State of India other than those used in connection with the business of a railway or any other commercial enterprise.

 

(c)      Motor vehicles owned by a local authority in Rajasthan and used solely for road cleaning, 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)       [x x x].

 

(g)      Any motor vehicle owned by and used solely for the purposes of any educational institution which is recognised by the Government or whose managing committee is a society registered under the Societies Registration Act, 1860 of the Central Legislature as adapted to Rajasthan.

 

(h)     [Deleted].

 

(i)       Private vehicles (other than transport vehicles), registered outside Rajasthan, brought temporarily in Rajasthan and used or kept, for use therein for a period not exceeding thirty days:

Provided that 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.

(j)       As soon as such motor vehicle is brought into Rajasthan the owner or the person incharge of the vehicle shall send an intimation to the Taxation Officer in Form M.T.J. The tax payable shall be 1/12 of the appropriate annual rate for each calendar month or part of a calendar month.

 

(k)      Motor Vehicle of other States visiting Rajasthan under reciprocal [agreement published in the Official Gazette under section 63(3B) of the Motor Vehicles Act, 1939.]

 

(l)       [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.]

 

(m)    [Motor Vehicles of other State covered by second proviso to sub-section (1) or 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.]

 

(n)     [Military disposal vehicles, if they are not road worthy upto two months from the date of entry in the State or date of registration whichever is earlier]:

[Provided that classes of vehicles specified in clauses (j), (l) and (m) shall not be exempted from tax leviable under section 4B].

Rule - 29 :-

[XXX XXX XXX]

Rule - 29A. [Deleted] :-

[XXX XXX XXX]

Rule - 30. Exemption from obligation to make a declaration :-

In the case of motor vehicles registered as military motor vehicles by the Quarter Master General in India, no declaration under section 8 of the Act and no token under section 10 of the Act shall be necessary.

Rule - 31. Exemption from prohibition against using a vehicle without a token [or a tax certificate] :-

Notwithstanding anything contained in section 4 of the Act, a motor vehicle may be used in public place without a token [or a tax certificate] having been issued or without a token being exhibited, in any of the following circumstances, that is to say.

(a)      When such motor vehicle is proceeding to the office of the Taxation Officer for the purpose of being assessed or of paying the tax; or

 

(b)      When a token [or a tax certificate] has been lost and an application has been made under rule 20 for a duplicate token [or a tax certificate]; or

 

(c)      Where intimation has been given to the Taxation Officer that the owner of such motor vehicle will prefer an appeal under section 14 of the Act in respect of the assessment of such motor vehicle and such appeal has been preferred but has not been decided.

Rule - 32. Compounding of offences :-

Any person accused of an offence punishable under section 11 of the Act may, on payment of the tax, if any, due from him, present an application for compounding the offence to the [Taxation Officer or Motor Vehicles Inspector] who may by way of composition of the offence, accept such sum of money as may in his discretion be appropriate to the nature and gravity of the offence:

[Provided that in no case such sum shall be less than fifty rupees, but, such sum shall not exceed the annual tax payable for the motor vehicle concerned].

[Provided further that in case of [Transport] vehicles of other States plying in Rajasthan without payment of tax levied under the Act, such sum shall not be less than four times of the amount of tax due]:

[Provided also that in case of vehicles of other State plying on National Permits in Rajasthan without the payment of full tax levied under the Act, such sum shall not be less than the amount of tax due.]

Rule - 33. Recovery of the tax :-

(1)     If, in the opinion of the Taxation Officer, the tax should be recovered in the same manner as an arrear of land revenue, he shall cause to be served a notice in Form M.T.E [or T.M.Q.] on the person liable to pay tax under the Act.

 

(2)     [If within seven days of the service of the notice the tax is not paid and no reasonable cause for not paying it has been shown, the Taxation Officer shall take steps to recover the amount of tax due.]

 

(3)     [On the application from the owner or the person having possession or control of the vehicle, for permission to pay arrears above Rs.3,000/-by way of instalments, may be granted, by the authority if satisfied, mentioned below:-

 

Amount of arrears.

Authority to grant the Instalments.

1.

More than Rs. 3,000/- but not exceeding Rs. 25,000/-

Taxation Officers

2.

Exceeding Rs. 25,000/- but not exceeding Rs. 50,000/-

Regional Transport Officer,

3.

Above Rs.50,000/-

Transport Commissioner:

Provided that in default to pay any instalment, the whole of the amount remaining unpaid shall be come immediately payable.]

(4)     [No payment shall be postponed under sub-rule (3) beyond a period of 6 months from the date of the order postponing such payments, provided that payment may be allowed to be made within a period not exceeding 12 months with previous approval of the Commissioner.

Provided further that payment shall not in any case be postponed by installments beyond three years from the date mentioned in the notice of demand.

(5)     Where payment is postponed by installments or otherwise beyond a period of one month, the owner shall be required to furnish a security bond with two sureties to the satisfaction of the authority concerned. In such cases the owner shall be required to pay interest at the rate of 1 ½% per month.]

Rule - 33A. Procedure for attachment and sale of movable property under section 13A of the Act :-

The Taxation Officer after obtaining previous sanction of the [Additional Transport Commissioner (Tax)], in writing under section 13A of the Act shall recover the tax or penalty by attachment and sale of an owners movable property, in the manner applicable to recovery of arrears of land revenue, due from a defaulter under section 230 of the Rajasthan Land Revenue Act 1956 (Act No. 15 of 1956) and the provisions of rule 29 to 46 of the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall, so far as may be mutatis mutandis apply:

 

Provided that in the said rules 29 to 46 and the forms thereunder, for the words "Collector or the Sub-Divisional Officer" wherever occurring, the Words "Taxation Officer", and for the words "Quark Amin", the words "Motor Vehicles Inspector or Motor Vehicles Sub-Inspector of the Transport Department" shall be substituted."

Rule - 34. Payment of the daily tax :-

In the case of transport vehicles plying on daily permits the daily tax at the rates specified in [Item II of Part II of the Schedule] to the Act will be paid by the owner or the driver or any other person incharge of such vehicle to the Taxation Officer or to the officers authorised by him in writing in this behalf at the time of making application for the grant of a temporary permit.

Rule - 35 :-

The Taxation Officer shall maintain a register of the receipts of the tax giving particulars of tax levied on each class of vehicles under the Act and these rules.

Rule - 36 :-

Every transfer of ownership of motor vehicle shall be reported, within fourteen days of the transfer, both by the transferor and the transferee to the Taxation Officer to whom the tax in respect of the said vehicle was last paid. The transferee shall at the same time produce, before the Taxation Officer, the registration certificate and token issued in respect of the said motor vehicle and shall pay a transfer fee of one rupee. The Taxation Officer shall, if he is satisfied that the transfer has taken place substitute in the token and in his register of token, the name of the transferee for that of the registered owner and shall return the registration certificate and token to the transferee:

[Provided that no transfer shall be valid until a clearance certificate to the effect that no arrears of tax (under the Rajasthan Motor Vehicles Taxation Act, 1951 or Rajasthan Passengers and Goods Taxation Act, 1959) are due against the vehicle is produced by the transferor in the office of the Registering Authority concerned.]

Rule - 37. Appeals :-

(1)     [(i) An appeal or revision under section 14 of the Act shall be in writing which shall bear a court fee stamp of the value of Rs. 10/- and shall be presented to the Appellate Authority or Revisional Authority, as the case may be, along with memorandum containing:-

(a)      The date of order against which appeal or revision has been filed;

(b)      The name and designation of the Officer who passed the order; and

(c)      The grounds of appeal briefly but clearly set out.

(ii) The memorandum of appeal shall also be accompanied by a certified copy of the order appealed against and in case of revision by the owner of vehicle it shall also be accompanied by a treasury receipt of Rs. 25/- and it shall also contain an endorsement by the appellant or his agent as follows:-

(a)      That the amount of admitted tax determined and penalty if any imposed has been paid; and

(b)      That to the best of his knowledge and belief the facts set out in memorandum are true.]

(2)     If the owner of a motor vehicle has paid a tax of a greater amount than that to which he is found on appeal to be liable, the Taxation Officer shall on the production of the appellate order, issue an order in writing for the refund of the amount of tax so paid in excess, and the provisions of rules 26(iii) and 26(iv) shall apply to such order as if it were an order of refund issued under rule 26(ii).

Rule - 38. Rectification of Mistakes :-

(i)       [With a view to rectify any mistake apparent on the face of the record the Transport Commissioner, the Appellate Authority or the Taxation Officer may amend any order passed by it or him].

(ii)      [An amendment which has the effect of enhancing the tax liability or reducing a refund or otherwise increasing the liability of the owner of the motor vehicle shall not be made under this rule unless the authority concerned has given due notice to such owner of its intention so to do and has allowed him reasonable opportunity for being heard.

(iii)     No amendment under this rule shall be made after the expiry of four years from the date of the order sought to be amended].

Rule - 39. Establishment of check posts or barrier :-

(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 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.

Rule - 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.

Rule - 41 :-

 

Wherever the tax is to be computed on number of seats, the seat of the driver and the conductor would be excluded in case of tax payable under Section 4B of the Act, and the seat of the driver and the conductor would be included in total number of seats for the tax payable under section 4 of the Act.

Rule - 42. Cost for the purpose of computation of tax :-

Cost of the vehicle/chassis shall be arrived at in case:

a.        the vehicle/chassis is purchased in the financial year in which the tax due, by including the elements of taxes and levies in purchase price prevailing on 1st April of the year of purchase.

b.        the vehicle/chassis purchased earlier than the year in which the tax is due by adding the element of notional price increase at the rate of 15 (fifteen) percent per annum compounded annually on the purchase price prevailing on 1st April of the year of purchase of similar type of vehicle:

Provided that the owner of the vehicle/chassis or any person authorised by him in this behalf, may opt to have the cost of his vehicle assessed as to be the same as the cost assessed at current price of similar type of vehicle as ;prevailing on 1st April of the year in which the tax is due:

Provided further that if the original purchase bill is not produced by the vehicle owner, and/or the option of having the cost assessed at the current price is not exercised by the owner, the price of the similar types of vehicles existing as on 1st of April of the year for which the tax is due shall be taken for computation purposes:

Provided also that in case of notional price increase of 15% compounded annually, the cost of the vehicle so arrived at shall not exceed the current cost of similar types or new vehicles in the financial year in which the tax is due:

Provided also that in case of vehicle purchased/registered outside the state or military disposal vehicles, cost shall be as applicable in the year in which the tax is due for the similar type of vehicle of this State.

[Explanation:- (i) Purchase prices for determining the cost for computation of tax shall be as prevailing at Jaipur and if in case the dealer of any vehicle is not available at Jaipur, the cost shall be as prescribed by the Transport Commissioner.

(ii) When under clause (n) of sub-rule (1) of rule 2 of these rules, similarity is established with more than one vehicle/chassis, then the vehicle/chassis having lower cost shall be taken for the purpose of computation of tax.]

Rule - 43 :-

Every taxation officer shall, before granting the rebate in tax in respect of C class routes, issue a certificate to the effect that the route has been inspected by him personally and that he is satisfied that the route comes in the category of C class route.]