Section 15 in Rajasthan Motor Vehicles Taxation Rules, 1951
15. [ Issue of Receipt and Token or Tax Certificate. [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. Part-4(C) (I) dated 26.7.2001.]
- [(1) When the one time tax under section 4(1)(b)/4(1)(e) and lump sum tax under section 4C has been paid, the taxation officer shall issue a certificate of payment of tax in form M.T.C. III to the owner, who has paid one time tax under section 4(1)(b) and a token in the form M.T.C. V to the owner who has paid one time tax under section 4(1)(e) or lump sum tax under section 4C which shall remain valid, unless cancelled in the following circumstance :-(i)when the one time tax/lump sum tax is refunded, or(ii)in case of the exemption tax certificate/token issued to vehicles, when ownership changes and/or vehicle became liable to pay tax, or the category/description of vehicle changes as the case may be, or(iii)when a duplicate token/tax certificate is issued in case of the original being illegible or mutilated, or(iv)any other contingency to the satisfaction of the Transport Commissioner:Provided that in those cases where lump sum tax under section 4C is paid in installments during the installment period the token shall be valid upto the date on which payment of next installment becomes due.](2)in case of those Motor Vehicle where tax is payable annually and if tax or additional tax has been paid, the Taxation officer shall issue or instruct the Transport inspector or other Subordinate Officer to issue a token in form M.T.C. II and shall complete and return to the person who has paid the tax, the certificate in Part II or Form M.T.A. before issue such token.(3)in case of those transport vehicle where tax is payable monthly, quarterly or half yearly and if the tax or additional tax has been paid, the Taxation Officer shall make entry of payment of tax, in the token in the Form M.T.C. IV which shall be in the shape of book already issued to tax payer at the time of first declaration.]
