(1) The token, as required to be granted under clause (a) of sub-section (1) of Section 12 of the Act shall be in Form-I' for monthly, quarterly, half yearly or annual payment of tax, as the case may be, and issued by the Taxation Authority or by a person authorised by it in writing in this behalf.
(2) The token granted under sub-rule (1) shall be exhibited in a conspicuous portion on the rear side of a motor vehicle in circular holder of weather-proof construction and so fitted as to be clearly visible in day light to a person standing beside the motor vehicle in front or in level with the driver's seal.
(3) A certificate in Form-T shall be granted by the Taxation Authority to the owner of a public service vehicle liable for payment of tax under sub-item (d), (e) and (f) of item-IV of the First Schedule.
(4) The token granted under sub-rule (1) and certificate granted under sub-rule (3) shall be kepi with the motor vehicle and shall be produced to any Officer of the Transport Department not below the rank of Assistant Transport Sub-Inspector and any Police Officer not below the rank of Sub-Inspector of Police, on demand.
(5) No person shall exhibit in the manner provided in this rule any intimation of a token or use on a motor vehicle any token which has become illegible.
(6) (i) If a token is lost, destroyed, defaced or has become illegible, the owner of the motor vehicle shall immediately report the fact to the Taxation Authority which issued the token and apply for the issue of a duplicate token.
(ii) If the original token has become defaced or illegible it shall be returned with the application for the issue of a duplicate token.
(iii) If the Taxation Authority is satisfied that the original token issued by it is lost, destroyed, defaced or hits become illegible, it shall issue a duplicate token on payment of a fee of rupees five.
(iv) The duplicate token shall be exhibited as provided in sub-rule (2) of this rule.
(v) If the original token which was reported lo have been lost is found alter the duplicate has been issued, the owner of the vehicle shall surrender it to the Taxation Authority.
(vi) The fee for issue of duplicate certificate of tax in respect of public service vehicle under sub-items (d), (e) and (I) of item IV of the First Schedule shall be rupees ten.
(7) A photography of any receipt, challan, token, certificate or any other document shall not be considered as proof in support of having paid the amount due under the Act and if the owner of a motor vehicle produces a photocopy of any such document it shall be deemed as if no proof thereof has been produced.