Rajasthan Motor Vehicles Taxation Act, 1951–Sec. 4(2)–Computation of tax–Plea of petitioner that the bus was not in operation for a particular period, hence the tax be exempted–Petitioner did not surrender the registration certificate for the said period–He also did not produce any documentary evidence to prove the fact that the vehicle met with accident and was under repairing–Held, no interference is required in the impugned order.


