Section 28(p) in Rajasthan Motor Vehicles Taxation Rules, 1951
(p)[ period during which a motor vehicle has not remained in the possession of the owner owing to the theft of such vehicle. [Added by G.S.R. 18 dated 22.5.2003, published in Rajasthan Gazette E.O. Part-IV-C(I) dated 22.5.2003.]
