Section 26B(7) in Rajasthan Motor Vehicles Taxation Rules, 1951
(7)No claim for refund or adjustment shall be entertained-(a)if the application is not presented within six months of the expiry of the period in respect of which a refund is claimed on account of non- use of motor vehicle;(b)if the application is not presented within six months from the date on which the owner became entitled to a lower rate of tax under Rule 13;(c)if the application is not presented within six months from the date of service of final orders passed in appeal/revision;(d)if the application is not presented within six months from the date of the service of final orders passed by a competent authority;(e)if the application for refund or adjustment of tax paid by mistake or in excess, is not made within six years from such payment;(f)in case of suspension/cancellation of the registration certificate or the permit is not made within a period of six months from the date of service of order so passed.]
