State Act
13
Section 13. Recovery of tax, penalty or interest.
THE RAJASTHAN MOTOR VEHICLES TAXATION ACT, 1951
Act no. 11 of 19511951In forceRajasthan (State Act)
1[13. Recovery of tax, penalty or interest.-(1) When any person without any reasonable cause fails or refuses to pay the tax, penalty or interest, the taxation Officer may forward to the Collector of the District concerned, a certificate under his signature specifying the amount of tax, penalty or interest due from such person, and the Collector on receipt ofsuch certificate shall proceed to recover such tax, penalty or interest as if it were an arrear of land revenue. (2) The tax, penalty or interest payable under this Act shall be first charge on the motor vehicle including its accessories, in respect whereof it is due.]