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.

For the existing sub-section (1) of section 4-D of the principal Act, the following shall be substituted, namely:- "(1) There shall be levied and collected a cess called "green tax", in addition to the tax levied under section 4 of the Act, on such vehicles suitable for use on road at such rates, not exceeding 20% of the cost of the vehicle and at such times as may be specified by the State Government by notification in the Official Gazette, for the purpose of implementation of various measures to control air pollution.".

In sub-section (3) of section 6 of the principal Act, for the existing expression "a penalty which shall not be less than four times of the amount of tax due" the expression "a penalty as may be specified by the State Government by notification in the Official Gazette, which shall not exceed twenty times of the amount of tax due" shall be substituted.

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.