Section 13(II) in Rajasthan Motor Vehicles Taxation Rules, 1951
(II)If such alteration is not due to its conversion from a transport vehicle into a private motor vehicle, owner thereof may apply to the registering authority for the correction of certificate of the registration of such vehicle, when the said certificate has been corrected, the owner of the vehicle should make a declaration in form MTA and apply to the Taxation Officer for the recomputation of tax of such vehicle. If the Taxation Officer is satisfied that the vehicle has been altered in such a way, as to make it liable to lower amount of tax than the tax which has been paid he shall with effect from the date, following the date of expiry of the token of the said vehicle, assess the vehicle at appropriate lower amount of tax and owner thereof shall thereupon pay with effect from the such date the tax as so reduced.]
