Section 26B(1) in Rajasthan Motor Vehicles Taxation Rules, 1951
(1)Any person claiming a refund or adjustment of tax, [other than one time tax and lump sum tax] [Substituted by G.S.R. 93 dated 16.2.2006, published in Rajasthan Gazette E.O. part-4(Ga)(I) dated 16.2.2006 (w.e.f. 16.2.2006).] shall present to the Taxation Officer to whom the tax was originally paid, an application in part I of Form M.T.F. within the time prescribed in sub-rule (7) of this rule. The application shall be accompanied by the proof of payment of tax in original or certified copy thereof. The applicant shall specify the following particulars, namely:-(a)When a refund or adjustment claimed for the reason that a vehicle remained under nonuse for a continuous period of not less than one month, the applicant should produce proof to support the statement;(b)In the case of refund or adjustment claimed owing to the cancellation of the registration certificate of motor vehicle, the application shall be supported by a certificate signed by the Registering Authority to the effect that the registration of the Motor Vehicle in question has been cancelled;(c)When a refund or adjustment is claimed by reason of excess payment of the tax, the applicant should produce the proof of such excess payment.(d)When a refund or adjustment claimed due to final order passed in appeal/revision, the application shall be supported by a certified copy of such order.
