JUDGMENT 1. Mr. B.L. Tiwari, learned counsel for the petitioner submits that the petitioners vehicle bearing registration No. MH-06-DA-7364 has been brought to the State of Rajasthan, temporarily, for the purpose of performance of a contract. He asserts that though the petitioner has been paying monthly tax as provided under Section 4(c)/4(cc) of the Motor Vehicle Taxation Act, 1951 read with notification dated 9.3.2007, the respondents have seized petitioners vehicle vide Panchnama No. 6364905 dated 20.5.2019, requiring the petitioner to pay one time tax. 2. Learned counsel for the petitioner contends that the respondents cannot compel the petitioner to deposit one time tax under the Act of 1951 as the vehicle in question is registered with the State of Maharashtra and has been brought for temporary use and the applicable monthly tax payable under the Act of 1951 is being paid by the petitioner. In support of his contention, learned counsel relies upon a judgment dated 18.5.2018, passed by the Jaipur Bench of this Court in SBCWP No. 8228/2018 ( M/s. Gawar Constructions Ltd. v. State of Rajasthan & Ors. ). 3. The matter requires consideration. 4. Admit. Issue notice. Issue notice of the stay application also. 5. Meanwhile, the respondents including the Addl. Chief Metropolitan Magistrate No. 2, Chittorgarh shall release the petitioners vehicle upon furnishing a solvent surety (without insisting upon bank guarantee) in a sum of Rs. 10 lacs and an undertaking to the effect that in case of failure of present writ petition, the petitioner would deposit the requisite amount of tax alongwith applicable interest. 6. Needless to observe that the petitioner shall continue to pay monthly tax in terms of Section 4(c)/4(cc) of the Motor Vehicle Taxation Act.