(1) When the holder of a certificate of registration or a certificate of fitness of a transport vehicle has submitted them to a registering authority or other authority for any purpose under the Act or these rules and neither the certificate of registration nor the certificate of fitness has been suspended or cancelled, the registering authority shall furnish him with a receipt for the certificate of registration in form R. Tem and during such time as the receipt shall be specified to remain in force it may be produced in place of certificate of registration or the certificate of fitness.
(2) Any authority granting a receipt under the preceding sub-rule may at his discretion extend the term thereof by order endorsed thereon.
(3) No fee shall be payable in respect of a receipt given under this rule.
27 [46. Issue of road tax verification certificate.- (1) The fee for the verification of the road tax shall be rupees forty per vehicle and the road tax verification certificate shall be issued in Form T.V.C. on receipt of an application form the owner of the vehicle and on payment of the verification fee.
(2) The fee for the issue of duplicate road tax verification certificate shall be rupees ten per vehicle.]