NEW PERQUISITE RULES

As per sub-rule 2(2)(ii) of recently notified new Perk Valuation rules, if the car is owned by employee which he uses for official as well as personal use, the entire amount reimbursed to the employee for car runnning and maintenance after deducting amount specified in Sl. no. (1)(c)(i) would be taxed as perk value. Any differing view? Even if the employee spends huge amounts on running and mainenence, produces bills and gets reimbursement only paltry sum as per (1)(c)(i) would be exempt but major chunk would be taxed as perquisite. If this view is correct is there any way out?