Section 22(1) in Rajasthan Motor Vehicles Taxation Rules, 1951
(1)Subject to the exemption described by rule 30, owner or persons incharge of motor vehicles which are totally exempt from payment of tax under the provisions of rule 28, shall complete and sign a declaration in Form M.T.A. [Form M.T.A.A. as the case may be] [Substituted by Dated 01-04-86 Published in Rajasthan Gazette, dated 01-04-1986] and present it to Taxation Officer in the manner prescribed by rule 6, together with satisfactory proof of the claim to exemption.
