Section 7(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)When any person who has paid one time tax under clause (b) of subsection (1) of section 4 proves to the satisfaction of the Taxation Officer that the motor vehicle, in respect of which such tax has been paid, has been taken out of the State or has completely been destroyed shall be entitled to the refund of such tax on pro rata basis in the prescribed manner.
