Section 22A(3) in Rajasthan Motor Vehicles Taxation Rules, 1951
(3)Every transfer of ownership of motor vehicle shall be reported within 14 days of the transfer, both by transferor and the transferee to the concerned Taxation Officer. The transferee shall at the same time produce before the concerned Taxation Officer computerised tax certificate/token issued in respect of the said motor vehicle for surrender. The Taxation Officer, if he is satisfied that transfer has taken place and the computerised tax certificate/token been surrendered having upto date tax entry and additional one-time tax, if any, has been paid shall issue a new computerised tax certification/token to the transferee on payment of fee as specified by the State Government from time to time to the issuing agency. No tax clearance certificate/report shall be demanded separately from transferor or transferee for this purpose, if the upto date payment of tax entry is available on the smart card.
