(1) If a fax token is lost, destroyed, defaced or has become illegible the owner of the vehicle shall immediately report the fact to the Taxing Officer:
Provided that if the original tax token is defaced or has become illegible, the tax token shall be returned to the Taxing Officer with the application for the issue of a duplicate tax token.
(2) The Taxing Officer, on sufficient proof shown and being satisfied that the tax token is lost, destroyed, defaced or has become illegible shall, on an application made by such person, accompanied by an affidavit and on payment of fees of 20 rupees, grant to such person the duplicate tax token. Such tax token shall be marked “Duplicate” in red ink with the date of issue and seal of the Taxing Officer.