Section 22A in Rajasthan Motor Vehicles Taxation Rules, 1951
22A. [ Issue of receipt and computerised smart card based tax certificate and token. [Inserted 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 sub-Section (1)(b) or under sub-Section (1) (e) of Section 4 of the Act has been paid, the Taxation Officer shall issue a Computerised Tax Certificate to the owner of the vehicle, bearing details of particulars of registration, insurance, fitness and permit, if any, of that vehicle on payment of fee as specified by the State Government from time to time to the issuing agency.(2)If tax under sub-Section (1) (a) Section 4 of the Act has been paid for a motor vehicle, the Taxation Officer shall issue a computerised token to the owner of the vehicle bearing details of particulars of registration and insurance on payment of fee specified by the State Government from time to time to the issuing agency:Provided that in case of transport vehicle when the tax or the additional tax has been paid the Taxation Officer shall issue a computerised token to the owner of the vehicle bearing details of particulars of registration, fitness, insurance, and permit, if any, on payment of fee as specified by the State Government from time to time to the issuing agency.(3)Every transfer of ownership of motor vehicle shall be reported within 14 days of the transfer, both by transferor and the transferee to the concerned Taxation Officer. The transferee shall at the same time produce before the concerned Taxation Officer computerised tax certificate/token issued in respect of the said motor vehicle for surrender. The Taxation Officer, if he is satisfied that transfer has taken place and the computerised tax certificate/token been surrendered having upto date tax entry and additional one-time tax, if any, has been paid shall issue a new computerised tax certification/token to the transferee on payment of fee as specified by the State Government from time to time to the issuing agency. No tax clearance certificate/report shall be demanded separately from transferor or transferee for this purpose, if the upto date payment of tax entry is available on the smart card.(4)Before issuing computerised tax certificate/token to the owner, all tax entries of that particular vehicle shall be put on the computer. The computerised tax certificate shall bear one-time-tax entry, paid at the time of registration/assignment and the last entry of additional one-time-tax paid, if any, in the machine readable zone and all previous entries of additional O.T.T. shall be kept on main computer. The computerised token shall bear only last tax entry in machine readable zone and all previous tax entries shall be kept on main computer. once a computerised tax certificate/token has been issued to the owner of a motor vehicle no tax clearance certificate/report of its previous tax record shall be demanded while providing any service to the owner.
