Section 26A(2) in Rajasthan Motor Vehicles Taxation Rules, 1951
(2)On receipt of the application, the Taxation Officer shall verify the particulars entered therein and if satisfied that the owner or person in possession or control of vehicle has taken the vehicle out of the State or the vehicle has been completely destroyed or has been converted into Transport Vehicle from Non Transport Vehicle within five years from the date of its registration, he shall grant refund of the balance amount, if any, after retaining the 10% of the one-time-tax paid for every financial year or part thereof from the date on which one-time-tax was payable till the date on which the vehicle was so taken out of the State or completely destroyed or converted into Transport vehicle from Non-Transport Vehicle.
