The Government of Rajasthan vide its notification dated 4th November, 2020 has stated that any part of taxable land above 10,000 sq. meter, use of which has not been allowed by the allotting authority to the landholder and such restriction has been mentioned in the lease, licence, grant or any other title deed shall bear Zero tax
Further an explanation on the above been inserted which states that “Where taxable land bears more than one mineral, the land tax shall be calculated on the basis of weighted average of percentage of minerals and rates applicable thereto.”
