Rajasthan Motor Vehicles Taxation Act, 1951–Sec. 3–Notification dated 09.03.2011–Prayer for exemption in tax–Rejected–As per Notification dated 09.03.2011, for seeking the exemption, the new stage carriage vehicles must be purchased after the date of the Notification, registered before 31.03.2013 and must be plied exclusively on the rural routes–Vehicles in question were purchased before the date of Notification–Fitment of the body over the vehicles after the date of Notification and same were got registered before the cut-off date, have no substance–Rejection of application cannot be held to be faulted.
