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State of Rajasthan - Section

Section 22D in Rajasthan Motor Vehicles Taxation Rules, 1951

22D. Duplicate computerised tax certificate or token.

(1)If any computerised tax certificate/token issued under these rules is lost, destroyed, defaced, altered or has become illegible, the owner or person in charge of the vehicle in respect of which it was issued, shall immediately report the fact to the Taxation Officer, who issued the computerised tax certificate/token and return to him the original computerised tax certificate/token which is defaced or has become illegible. He will also apply to him for a duplicate tax certificate/token.
(2)On receipt of any such report and application as prescribed above, the Taxation Officer shall issue a duplicate computerised tax certificate or token, as the case may be, on payment of fee, as specified by the State Government from time to time, to the issuing agency. Such duplicate computerised tax certificate or token, as the case may be, shall be marked with word "DUPLICATE" printed in red colour on the smart card and shall for the purposes of the Act and these rules be deemed to be a computerised tax certificate/token.
(3)If the original computerised tax certificate/token has been lost, if found after the duplicate has been issued, the owner of the vehicle shall surrender it to the Taxation Officer.