Section 26B(4) in Rajasthan Motor Vehicles Taxation Rules, 1951
(4)The Taxation Officer may at any time, not exceeding two months after the date of issue of an order of refund which is deemed to have been cancelled under sub-rule (3) renew the said order of refund and the provisions of sub-rule (3) shall then apply to the renewed refund voucher as though the date of renewal was the date of issue.