Section 36A in Rajasthan Motor Vehicles Taxation Rules, 1951
36A. [ Issue of no dues certificate. [Inserted by S.O. 398, dated 9.3.2007 (w.e.f. 21.5.1951).]
(1)The application for issuance of no dues certificate shall be made by the registered owner of the vehicle or a permit holder of the vehicle or any person having possession or control of the vehicle or a financer under whose control vehicle vests to the concerned Taxation Officer in Form MTU along with a cash receipt of rupees one hundred.(2)The owner shall along with the application submit the following documents:-(i)the certificate of registration;(ii)the tax certificate/last token/MTC IV/MTC V;(iii)the receipts specifying the particulars of tax paid or in case receipts are not enclosed then proof of deposition of tax;(iv)the certificate of fitness, if any;(v)in case of transport vehicle, part A & B of the permit along with an authorization, if any, issued to the vehicle;(vi)the certificate of insurance and in case it is not possible for the owner to submit the original insurance certificate, then a photocopy or extract of the certificate duly attested by a gazetted officer of the Central/State Government; and(vii)copy of last tax clearance certificate or details of last tax clearance certificate issued, if any.(3)The Taxation Officer shall after satisfying himself that application for no dues certificate is complete in all respects and that it is accompanied by the documents referred to in sub-rule (2) above, issue an acknowledgement receipt in part II of form MTU to the applicant.(4)Every application of no dues certificate acknowledged under sub-rule (3) by the Taxation Officer shall be entered serially in a register kept in form MTUU in the office of the Taxation Officer.(5)After the receipt of the application, the taxation officer shall direct the Accountant/Junior accountant to verify the amount of tax deposited by the owner from the revenue collection register and shall proceed to compute the amount of tax payable by the owner alongwith penalty and interest, if any, within 15 days of receipt of the application.(6)On being satisfied that the owner has paid the computed tax alongwith penalty and interest, if any, shall issue a no dues certificate in form MTUUU which shall be on water mark stationary, and shall affix a hologram on the no dues certificate.(7)The taxation officer shall enter the details of the tax, penalty and interest in the tax ledger/demand collection register and shall also enter the details of tax, penalty and interest in MTC IV and in registration certificate in those cases where MTC IV is not issued.(8)The no dues certificate shall indicate the purpose and the name of the taxation officer in whose jurisdiction the vehicle is to be kept for use.(9)The taxation officer shall return the original documents alongwith no dues certificate to the owner of the vehicle.(10)If the no dues certificate is issued by the taxation officer for use in the jurisdiction of some other taxation officer, then he shall endorse one copy of no dues certificate to the new taxation officer and shall close the tax ledger of the vehicle.(11)The new taxation officer after receiving the copy of no dues certificate shall open a tax ledger of the vehicle and shall also intimate the original taxation officer of doing so.(12)No taxation officer other than the taxation officer in whose name no dues certificate is issued shall give any service to the owner of the vehicle on the basis of the no dues certificate, if it is not issued for use in his area.]
