4[(1) 5[When the one time tax under clause (b) of sub-section (1) of section 4] has been paid, the taxation officer shall issue a certificate of payment of tax in form M.T.C. III to the owner, who has paid one time tax under section 4(1)(b) and a token in the form M.T.C. V to the owner who has paid 5[one time tax under clause (b) of sub-section (1) of section 4] which shall remain valid, unless cancelled in the following circumstance :-
(i) when the one time tax 5[Deleted] is refunded, or
(ii) in case of the exemption tax certificate/token issued to vehicles, when ownership changes and/or vehicle became liable to pay tax, or the category/description of vehicle changes as the case may be, or
(iv) when a duplicate token/tax certificate is issued in case of the original being illegible or mutilated, or
(v) any other contingency to the satisfaction of the Transport Commissioner:
5[Deleted]
(2) in case of those Motor Vehicle where tax is payable annually and if tax or additional tax has been paid, the Taxation officer shall issue or instruct the Transport inspector or other Subordinate Officer to issue a token in form M.T.C. II and shall complete and return to the person who has paid the tax, the certificate in Part II or Form M.T.A. before issue such token.
(3) in case of those transport vehicle where tax is payable monthly, quarterly or half yearly and if the tax or additional tax has been paid, the Taxation Officer shall make entry of payment of tax, in the token in the Form M.T.C. IV which shall be in the shape of book already issued to tax payer at the time of first declaration.]
15-A. 3[x x x]
1. 15-B. 1[x x x]
1. Deleted by G.S.R. 74 dated 1.10.1982, published in Raj. Gazette E.O. Part 4-C dated 1.10.1982
2. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2001.
3. Deleted by G.S.R. 47 dated 23.12.2003, published in Raj. Gazette E.O. Part IV-(C)(I) dated 23.12.2003( w.e.f.
1.1.2004).
*[15-A, Issue of special token.- (1) owner of the goods vehicle having valid permit, fitness certificate, insurance certificate and who has paid up to date tax and the motor vehicle tax and special road tax in advance, may apply special token to the taxation officer/incharge tax collection centre on payment of fees as prescribed in rules 15-B:
(2) The monthly special token may be obtained for two or more months.
(3) The motor vehicle tax and special road tax shall be paid in advance at prevaling rates for complete financial year or for complete month/ months, as the case may be, and the difference of amount of tax, if any, pertaining to the period for which special token has been issued, shall be paid by the owner within the prescribed period.
(4) The special token so issued shall be exihibited on the left hand side of the front wind screen of the vehicle .
* Ins. by G.S.R. 19 dated 1.6.2001, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.6.2001.
4. Subs. by G.S.R. 93 dated 16.2.2006, published in Raj. Gazette E.O. Part-4(Ga) (I) dated 16.2.2006 (w.e.f. 16.2.2006).
5. Subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019
6. Deleted by G.S.R. 47 dated 23.12.2003, published in Raj. Gazette E.O. Part IV-(C)(I) dated 23.12.2003( w.e.f.
1.1.2004).
12 15-C. 1[ x x x] 2[16. Renewal of token or making entry in MTC-IV.- Every application for the renewal of a token under the Act shall be made in Part-I of Form 3[MTD] and shall be presented together with the previous token which has expired or is about to expire to the taxation officer in the manner and within the time prescribed by rule 6 for the presentation of a declaration. On the receipt such declaration and of the tax which has become due taxation officer shall issue or instructed the transport inspector or other subordinate officer issue a new token or shall make entry of payment of tax in the form MTC-IV and shall complete the part II of the form 3[MTD].
The expired token in Form MTC-II shall be defaced and filed in the office of the taxation officer.]