Chapter V AMENDMENT IN THE RAJASTHAN MOTOR VEHICLES TAXATION ACT, 1951

In clause (a) of sub-section (1) of section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), hereinafter in this Chapter referred to as the principal Act, in the existing proviso, for the existing punctuation mark ";" appearing at the end, the punctuation mark ":" shall be substituted and after the proviso so amended, the following new proviso shall be added, namely:-

"Provided further that the owner or person having possession or control of such class of transport vehicle, as may be specified by notification in the Official Gazette, may opt to pay one time tax at such rates as may be specified by the State Government, by notification in the Official Gazette, which shall not exceed 50% of the cost of the vehicle."

18. 1 | Short title This Act may be called the Rajasthan Finance Act, 2026.

2. Declaration under section 3, Rajasthan Act No. 23 of 1958 In pursuance of section 3 of the Rajasthan Provisional Collection of Taxes Act, 1958 (Act No. 23 of 1958) it is hereby declared that it is expedient in the public interest that provisions of clauses 3, 4, 5, 6, 8, 9, 11, 12, 13, 14, 15, 16, 17 and 18 of this Bill shall have immediate effect under the said Act.