Section 22(2) in The Rajasthan Motor Vehicles Taxation Act, 1951
(2)In particular and without prejudice to the generality of the foregoing power, the [State Government] [Substituted by Rajasthan Act No. 27 of 1957.] may make rules for all or any of the following purposes, that is to say-(a)prescribing the manner and the form in which and the authority to which, applications for payment of tax under this Act, shall be presented;(aa)[ prescribing the manner in which the period of surrender of certificate of registration or the period of non-use of vehicle may be extended;] [Inserted by Rajasthan Act No. 5 of 2001.](b)prescribing the form of any certificate, declaration, [return,] [Inserted by Rajasthan Act No. 20 of 1982 w.e.f. 1-10-82.] notice, receipt or token, and the particulars to be stated therein, and the manner of [keeping a token in] [Substituted 'exhibiting a token on' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] a motor vehicle;(bb)[ prescribing the fee on payment of which and prescribing the manner in which the special token shall be granted; [Inserted by Rajasthan Act No. 5 of 2001.](bbb)prescribing the manner in which the work of grant of receipt, certificate, token, [***] etc. under this Act may be computerised and entrusted to any agency and cost incurred may be realised from the owner of the vehicle;](c)prescribing the manner in which, and the fee on payment of which, a token granted under this Act may be transferred;(d)prescribing generally the authorities by whom and the manner in which any duty in respect of or incidental to the carrying into effect of the provisions of this Act may be performed;(e)regulating the method of [determination] [Substituted by Rajasthan Act No. 20 of 1982 w.e.f. 1-10-82.], payment and recovery of tax;(f)regulating the manner in which exemption from and refunds of tax may be claimed and granted;(g)[ regulating the manner in which and prescribing the court fee on payment of which appeals, [revision] [Substituted by Rajasthan Act No. 8 of 1969.], applications and other proceedings under this Act may be instituted and heard];(h)Providing for the exemption for a limited period from liability to taxation in respect of any motor vehicle brought in to Rajasthan by persons making only a temporary stay in [the State of Rajasthan] [Substituted by Rajasthan Act No. 27 of 1957.];(i)any other matter which may be prescribed.
