Section 26A in Rajasthan Motor Vehicles Taxation Rules, 1951
26A. [ Method of claiming refund of the deposited one time tax, lump sum tax and payment thereof. [Substituted by G.S.R. 93 dated 16.2.2006, published in Rajasthan Gazette E.O. part-4(Ga)(I) dated 16.2.2006 (w.e.f. 16.2.2006).]
] - (1) Any person claiming a refund of the deposited [one time tax under section 4(1)(b)/4(1)(e) or lump sum tax under section 4C] [Substituted by G.S.R. 93 dated 16.2.2006, published in Rajasthan Gazette E.O. Part-4 (Ga)(I)dated 16.2.2006 (w.e.f. 16.2.2006)] shall present an application to the Taxation Officer to whom the tax was originally paid in form M.T.F.F. within three months from the date on which the vehicle has been taken out of the State or has completely been destroyed or has been converted into Transport Vehicle from Non- Transport Vehicle within five years from the date of its registration. Provided that after the aforesaid period, the Transport Commissioner, if satisfied, may extend the period of application.(2)On receipt of the application, the Taxation Officer shall verify the particulars entered therein and if satisfied that the owner or person in possession or control of vehicle has taken the vehicle out of the State or the vehicle has been completely destroyed or has been converted into Transport Vehicle from Non Transport Vehicle within five years from the date of its registration, he shall grant refund of the balance amount, if any, after retaining the 10% of the one-time-tax paid for every financial year or part thereof from the date on which one-time-tax was payable till the date on which the vehicle was so taken out of the State or completely destroyed or converted into Transport vehicle from Non-Transport Vehicle.(3)To the person to whom any amount is found due for refund under sub-rule (2), the Taxation Officer shall issue refund voucher for such amount in Form M.T.K.(4)Any person to whom a refund voucher is issued under sub-rule (3) shall be on its presentation at the treasury named therein, within fifteen days from the date of its issue, be entitled to the payment of the sum, mentioned therein. If it is not so presented within the period of 15 days, it shall subject to the provisions of sub-rule (5), be deemed to be cancelled.(5)the Taxation Officer may at any time, not exceeding two months after the date of issue of an order of refund which is deemed to have been cancelled under sub-rule (4), renew the said order of refund and the provisions of sub-rule (4) shall then apply to the renewed refund voucher as though the date of renewal was the date of issue.(6)If the Taxation Officer refuses to sanction the refund applied for, he shall communicate the reasons of refusal in writing to the applicant.(7)The Taxation Officer shall maintain a register in Form M.T.T. for refunds and adjustments of the one-time-tax and every amount for which a certificate in Form M.T.K. has been issued or the amount, which has been adjusted against the tax due of the vehicle shall be entered in such register.
