Section 10 in The Rajasthan Motor Vehicles Taxation Act, 1951
10. [ Grant of receipt and token or tax certificate. [Substituted by Rajasthan Act No. 15 of 1986 w.e.f. 1-4-86.]
(1)The Taxation Officer shall grant and deliver to every person who pays to him the tax,-(a)in respect of any motor vehicle covered under clause (b) of sub-section (1) of section 4, a receipt specifying the particulars of tax paid and also a tax certificate in such form and containing such particulars as may be prescribed; or(b)in respect of a motor vehicle other than that covered by clause (a) above, a receipt as aforesaid and a token in such form and containing such particulars as may be prescribed.[***](2)No motor vehicle liable to tax under this Act shall be used or kept for use in Rajasthan unless the owner or nay person having possession or control thereof has obtained,-(a)in case of a vehicle covered under [clause (b)] [Substituted 'clause (b) and clause (e)' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] of sub-section (1) of section 4, a tax certificate which shall always be kept in such vehicle, or(b)in case of a vehicle other than covered under clause (a) above, a valid token which shall always be [kept in] [Substituted 'exhibited on' by Rajasthan Act No. 20 of 2019, dated 20.8.2019.] such vehicle in the prescribed manner.]
