Section 26 in Rajasthan Motor Vehicles Taxation Rules, 1951
26. [ Refund or adjustment of amount paid in excess of the tax due. [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. part 4(c)(I)dated 26.7.2001.]
(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.(2)If the Registration Certificate of the vehicle has been suspended/cancelled under Section 53(1)(b) and 54 of the Motor Vehicle Act, 1988 and permit has been suspended/cancelled under Section 86 of the said Act, then in such cases the tax shall not be refunded or adjusted.(3)In support of a claim for deduction according to the proviso to sub-rule (1), the owner of the vehicle shall attach the refund or adjustment order with his claim.(4)The Taxation Officer shall allow the deduction and cancel the refund or adjustment order.
