On receipt of any such report and application as is prescribed by Rule 20, the taxation officer shall, on payment by the applicant a fee of Rs. 50/- each in case tax certificate/token issue a duplicate tax certificate/token as the case may be. Such duplicate tax certificate /token shall be marked with the word "Duplicate" written in red ink across it and shall for the purposes of the Act and these Rules be deemed to be a tax certificate/token.]
22. Token 9[or tax certificate] for vehicles exempt from tax. (1) Subject to the exemptions described by rule 30, owner or persons incharge of motor vehicles which are totally exempt from payment of tax under the provisions of rule 28, shall complete and sign a declaration in Form M.T.A. 10[Form M.T.A.A. as the case may be] and present it to Taxation Officer in the manner prescribed by rule 6, together with satisfactory proof of the claim to exemption.
1. Added by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
2. Added by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
3. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
4. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
5. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
6. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
7. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
8. Subs. by G.S.R. 96 dated 23.2.1998, published in Raj. Gazette E.O. Part-IV(C) (I) dated 24.2.1998.
9. Subs. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
10. Added by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV(C) (I) dated 1.4.1986.
14 1[(2) on receipt of such declaration and proof, the Taxation Officer shall issue to the applicant, free of charge, the tax certificate marked "Exempt" in red ink which shall be valid upto 31st March of the next five years from the date of issue or till the transfer of ownership or noneligibility for exemption, whichever is earlier.]
(3) Every such token 2[or tax certificate] shall be marked "Exempt" in the space provided for the entry of the Article under which the motor vehicle would otherwise be taxable, and shall be carried on the motor vehicle in respect of which it is issued in the manner prescribed by rule
17.
3[22-A. Issue of receipt and computerised smart card based tax certificate and token.- (1) When the one-time-tax under sub-sec. (1)(b) or under sub-sec. (1) (e) of Sec. 4 of the Act has been paid, the Taxation Officer shall issue a Computerised Tax Certificate to the owner of the vehicle, bearing details of particulars of registration, insurance, fitness and permit, if any, of that vehicle on payment of fee as specified by the State Government from time to time to the issuing agency.
(2) If tax under sub-sec. (1) (a) Sec. 4 of the Act has been paid for a motor vehicle, the Taxation Officer shall issue a computerised token to the owner of the vehicle bearing details of particulars of registration and insurance on payment of fee specified by the State Government from time to time to the issuing agency:
Provided that in case of transport vehicle when the tax or the additional tax has been paid the Taxation Officer shall issue a computerised token to the owner of the vehicle bearing details of particulars of registration, fitness, insurance, and permit, if any, on payment of fee as specified by the State Government from time to time to the issuing agency.
(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.
1. Sub. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV-C (I) dated 1.4.1986.
2. Ins. by G.S.R. 1 dated 1.4.1986, published in Raj. Gazette E.O. Part-IV-C (I) dated 1.4.1986.
3. Inserted by G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part-4(C) (I) dated 26.7.2001.
15
(4) Before issuing computerised tax certificate/token to the owner, all tax entries of that particular vehicle shall be put on the computer. The computerised tax certificate shall bear one-time-tax entry, paid at the time of registration/assignment and the last entry of additional one-time-tax paid, if any, in the machine readable zone and all previous entries of additional O.T.T. shall be kept on main computer. The computerised token shall bear only last tax entry in machine readable zone and all previous tax entries shall be kept on main computer. once a computerised tax certificate/token has been issued to the owner of a motor vehicle no tax clearance certificate/report of its previous tax record shall be demanded while providing any service to the owner.
22-B. Entry in computerised token.- For further entry of tax in computerised token, an application shall be made in Part I of Form M.T.D. and Form M.T.B., if any, and shall be presented together with the computerised token to the Taxation Officer in the manner and within the time prescribed in Rule 6 or Rule 7, as the case may be. On receipt of such application and of the tax which has become due, the Taxation Officer shall satisfy himself that every declaration or additional declaration presented to him is complete in all respect and that the correct amount of tax or additional tax, as the case may be, has been paid, according to the rate of tax prescribed by the State Government from time to time under the provisions of the Act. On such satisfaction, the Taxation Officer shall make entry of payment of tax in the main computer for record and also in the computerised token and return it to the applicant, however the computerised token shall bear only last tax entry in machine readable zone and all previous tax entries shall be kept on main computer.
22-C. Computerised tax certificate or token for vehicle exempted from tax.- Subject to the provisions of Rule 30, owner or person in charge of motor vehicle, which are totally exempt from the payment of tax under the provisions of Rule 28, shall complete and sign a declaration in Form M.T.A., Form M.T.A.A. or Form M.T.D., as the case may be, and present it to the Taxation Officer in the manner prescribed by Rule 6 together with satisfactory proof of the claim for exemption. On receipt of such declaration and proof, the Taxation Officer shall issue to the applicant, a computerised tax certificate or token bearing details of registration, insurance and fitness, permit, if any, of that vehicle on payment of fee as specified by the State Government from time to time to the issuing agency.
22-D Duplicate computerised tax certificate or token.- (1) If any computerised tax certificate/token issued under these rules is lost, destroyed, defaced, altered or has become illegible, the owner or person in charge of the vehicle in respect of which it was issued, shall immediately report the fact to the Taxation Officer, who issued the computerised tax certificate/token and return to him the original computerised tax certificate/token which is defaced or has become illegible. He will also apply to him for a duplicate tax certificate/token.
(2) On receipt of any such report and application as prescribed above, the Taxation Officer shall issue a duplicate computerised tax certificate or token, as the case may be, on payment of fee, as specified by the State Government from time to time, to the issuing agency.
Such duplicate computerised tax certificate or token, as the case may be, shall be marked with word "DUPLICATE" printed in red colour on the smart card and shall for the purposes of the Act and these rules be deemed to be a computerised tax certificate/token.
(3) If the original computerised tax certificate/token has been lost, if found after the duplicate has been issued, the owner of the vehicle shall surrender it to the Taxation Officer.
16 22-E. Production of receipt and computerised tax certificate or token before a Police Officer or an Officer of the Transport Department.- Computerised tax certificate or token shall always be carried with the vehicle. Any police officer or Motor Vehicle Inspector or Motor Vehicle sub-Inspector who is on duty and in uniform or any officer of the Transport Department not below the rank of District Transport Officer who is on duty, may order a motor vehicle to stop in order to ascertain whether a receipt and computerised tax certificate or token has been updated, if it finds that computerised tax certificate or token has not been updated, he shall make a report to the Taxation Officer stating the type or class of vehicle, its registered number and the name of the owner and driver, for such action as that officer may consider necessary.
22-F. Prohibition against using a motor vehicle without a computerised tax certificate or token.- Any motor vehicle which is registered in Rajasthan, shall not be used or kept for use in the State without having a computerised tax certificate or token issued on a computerised smart card on or after the date as notified by the State Government.
Provided that the State Government shall provide a reasonable time which shall not be less than six months within which the owner of such vehicle shall obtain the above computerised tax certificate or token.]