Section 26(1) in Rajasthan Motor Vehicles Taxation Rules, 1951
(1)If the Taxation Officer is satisfied that the payment of tax made by the owner of the vehicle is in excess of the tax due, he shall pass an order for refund of the amount and shall issue a refund order in Form M.T.K. :Provided that if the owner desires payment of adjustment against any amount payable by him, the Taxation Officer shall issue an adjustment order on his application in Form M.T.F. authorising the owner to deduct the amount refundable from the amount payable in respect of any period next following the sanction of the refund:Provided further that no order shall be passed by Taxation Officer for refund or adjustment of amount more than [Rs. 30,000/- (Thirty thousand only)] without prior sanction of the concerned Regional Transport Officer.
