$ n\geq 2$ cars are participating in a rally. The cars leave the start line at different times and arrive at the finish line at different times. During the entire rally each car takes over any other car at most once , the number of cars taken over by each car is different and each car is taken over by the same number of cars. Find all possible values of $ n$
1. **Rephrase the scenario**: Each car overtakes a different number of cars and is overtaken by the same number of cars.

2. **Define the variables**: Let \( C_1, C_2, \ldots, C_n \) be the cars. Suppose \( C_i \) overtakes \( m_i \) cars and is overtaken by \( n_i \) cars.

3. **Distinct overtakes**: Since \( m_i \in \{0, 1, \ldots, n-1\} \) and all \( m_i \)'s are distinct, each of \( 0, 1, \ldots, n-1 \) must occur exactly once. Thus, the sum of \( m_i \)'s is:
   \[
   \sum_{i=1}^n m_i = 0 + 1 + 2 + \cdots + (n-1) = \frac{n(n-1)}{2}
   \]

4. **Equal overtakes**: Since all the \( n_i \)'s are equal, let \( n_i = k \) for all \( i \). The total number of overtakes is also:
   \[
   \sum_{i=1}^n n_i = nk
   \]

5. **Equating the sums**: Since the total number of overtakes must be the same, we have:
   \[
   nk = \frac{n(n-1)}{2}
   \]
   Solving for \( k \):
   \[
   k = \frac{n-1}{2}
   \]
   For \( k \) to be an integer, \( n-1 \) must be even, which implies \( n \) must be odd.

6. **Induction for odd \( n \)**: We show by induction on \( n \) that the scenario is possible for odd \( n \).

   - **Base case**: For \( n = 3 \), the cars can be arranged as \( C_1, C_2, C_3 \) with the following overtakes:
     - \( C_1 \) overtakes 0 cars and is overtaken by 1 car.
     - \( C_2 \) overtakes 1 car and is overtaken by 1 car.
     - \( C_3 \) overtakes 2 cars and is overtaken by 1 car.
     This satisfies the conditions.

   - **Inductive step**: Assume the scenario is possible for \( n = 2k+1 \). We need to show it is possible for \( n = 2k+3 \).

     - Write the cars in the order (left = back):
       \[
       A, C_1, \ldots, C_k, B, C_{k+1}, \ldots, C_{2k}
       \]

     - **Step (i)**: \( B \) is overtaken by \( C_k, \ldots, C_1 \) so it comes between \( A \) and \( C_1 \):
       \[
       A, B, C_1, \ldots, C_k, C_{k+1}, \ldots, C_{2k}
       \]

     - **Step (ii)**: Shuffle \( C_1, \ldots, C_{2k} \) such that each car overtakes a different number of cars (i.e., \( 0, \ldots, 2k-1 \)) and is overtaken by the same number of cars (i.e., \( k \)). Furthermore, we may assume \( C_{k+1}, \ldots, C_{2k} \) are still in the first \( k \) positions.

     - **Step (iii)**: \( A \) overtakes all other cars, including \( B \), so now it's at the front and \( B \) is at the back.

     - **Step (iv)**: \( A \) is then overtaken by the first \( k \) cars, which are precisely the cars \( C_{k+1}, \ldots, C_{2k} \).

     Final configuration of the cars:
     \[
     B, \text{perm}(C_1, \ldots, C_k), A, \text{perm}(C_{k+1}, \ldots, C_{2k})
     \]

     This completes the induction step.

7. **Conclusion**: The scenario is possible if and only if \( n \) is odd.

The final answer is \( \boxed{ n } \) must be odd.