Section 25AA in Rajasthan Motor Vehicles Taxation Rules, 1951
25AA. [ Reasons of non-use. [Substituted by G.S.R. 45 dated 26.7.2001, published in Rajasthan Gazette E.O. part 4(c)(I)dated 26.7.2001]
- The Taxation Officer shall satisfy himself and certify that the vehicle was not used in the State under any of the circumstances mention below :-(1)that the motor vehicle was restrained from plying by the Competent Court or Authority;(2)that the motor vehicle was involved in an accident and a report to this effect was made to the police and because of accident it remained out of use;(3)that the motor vehicle was attached for the recovery of tax under the Rajasthan Land Revenue Act, 1956, (Act No. 15 of 1956), by the Competent Authority or attached under the warrant of attachment issued by the Competent Authority or Court and during the period of attachment, the vehicle did not remain in his possession;(4)that the certificate of registration was suspended or cancelled by the Competent Authority;(5)that due to mechanical breakdown (due to accident or otherwise) or repair and maintenance of the vehicle;(6)that owing to any prohibitory orders under Section 144 of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974) or any other law and order situation,(7)[ that owing to the theft of the vehicle.]]
