Section 22(2)(a) in The Rajasthan Motor Vehicles Taxation Act, 1951
(a)prescribing the manner and the form in which and the authority to which, applications for payment of tax under this Act, shall be presented;(aa)[ prescribing the manner in which the period of surrender of certificate of registration or the period of non-use of vehicle may be extended;] [Inserted by Rajasthan Act No. 5 of 2001.]