Section 13 in Rajasthan Motor Vehicles Taxation Rules, 1951
13. Alteration of Motor Vehicle making it liable to lower amount of tax.
- Whenever the motor vehicle is altered in such a way that after such alteration, it is liable to pay lower amount of tax than the tax which has been paid, then :-(I)If such alteration is due to its conversion from a transport vehicle into a private motor vehicle the owner there of may apply for the cancellation of its registration as a transport vehicle and on such cancellation he will pay the tax due for the private motor vehicle and will then, be entitled to claim a refund that may be due for every complete calendar month in respect of which the tax has been paid which is unexpired on the date of alteration.(II)If such alteration is not due to its conversion from a transport vehicle into a private motor vehicle, owner thereof may apply to the registering authority for the correction of certificate of the registration of such vehicle, when the said certificate has been corrected, the owner of the vehicle should make a declaration in form MTA and apply to the Taxation Officer for the recomputation of tax of such vehicle. If the Taxation Officer is satisfied that the vehicle has been altered in such a way, as to make it liable to lower amount of tax than the tax which has been paid he shall with effect from the date, following the date of expiry of the token of the said vehicle, assess the vehicle at appropriate lower amount of tax and owner thereof shall thereupon pay with effect from the such date the tax as so reduced.]
