Section 25 in The Rajasthan Municipalities Accounts Rules, 1963
25. Collection by means of licenses.
(1)The licenses shall be in form 6 or form 7 except where a different form has been specifically provided under any rules, byelaws or orders of the Government for any specific purposes. Form 7 is primarily meant for hackney carriages.(2)Licenses shall be issued as soon as the fee or tax is paid and the licensing authority is satisfied that the licenses has fulfilled all the requirements for the trade or business.(3)A register of licenses shall be maintained in form 8.(4)The requisite fee of licence shall invariably be deposited before the issue of licence.(5)Every Licence issued shall, unless other form is prescribed by rules or byelaws regulating the grant of license, be in form 6 or 7 according to the nature of licence and on the reverses or every licence shall be printed the conditions on which it is granted and such conditions shall contain a provision that the licence may at any time, after due notice has been given to the licensee be cancelled for the breach of any condition on which it was granted and that in the event of such cancellation the licensee shall not be entitled to any refund or any portion of the licence fee.(6)No licence shall be transferable and on the transfer of occupation, possession or ownership as the case may be, of any premises, vehicle or animal in respect of which a licence has been issued, the licensee shall report such transfer and shall surrender his licence for cancellation and the transferee shall apply fora fresh licence, provided that when a licence is surrendered for cancellation under this sub-rule, the licensing authority shall refund to the licensee such portion of the fee as may be deemed to cover the unexpired period of the licence.
