Section 37(2) in Rajasthan Motor Vehicles Taxation Rules, 1951
(2)If the owner of a motor vehicle has paid a tax of a greater amount than that to which he is found on appeal to be liable, the Taxation Officer shall on the production of the appellate order, issue an order in writing for the refund of the amount of tax so paid in excess, and the provisions of rules 26(iii) and 26(iv) shall apply to such order as if it were an order of refund issued under rule 26(ii).
