(1) The application for the surrender of documents under Sec. 4 of the Act shall be made in person by the owner or his duly authorized person, to the concerned Taxation Officer in Form M.T.G. along with a cash receipt of rupees ten:
Provided that in case of vehicles owned by Rajasthan State Road Transport Corporation, the application may be made before the Taxation Officer where the vehicle is proposed to be kept during the period of such surrender.
6[(2) The period of surrender or non use shall not be less than seven days for stage carriages and less than thirty days for other than stage carriages. The period of such surrender shall not be more than one hundred eighty days in a calendar year for all categories of vehicles except in case of theft of the vehicle.]
(3) The owner shall along with the application submit the following documents:-
(i) The Certificate of registration;
(ii) The tax certificate/computerised tax certificate;
1. Subs. by G.S.R. 96 dated 23.2.1998, published in Raj. Gazette E.O. Part-IV-C(I) dated 24.2.1998.
2. Subs. 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. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part 4(C)(I) dated 26.7.2001.
6. Subs. by S.O. 681 dated 23.02.2022, published in Raj. Gazette E.O. Part 4(Ga)(II) dated 23.02.2022.
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(iii) The tax token/computerised tax token;
(iv) The certificate of fitness, if any;
(v) in case of transport vehicles, part A and B of the permit along with an authorization, if any, issued to the vehicle; and
(vi) the Insurance Certificate and in case if it is not possible for the owner to submit the original insurance certificate than a photocopy or extract of the certificate duly attested by a Gazetted Officer of the Central/State Government:
Provided that in case of motor vehicle if current token or permit could not be issued for want of mechanical fitness, then the owner shall satisfy the Taxation Officer that motor vehicle tax 2[which has become due has] been paid:
Provided further that where any document has either been seized or deposited in a Court of law or with a competent authority, the owner shall file the receipt obtained by him in lieu of the document and in such case the owner shall also file an affidavit to the effect that due to the circumstances mentioned therein he was not able to surrender such document forthwith.
1[Provided also that owing to the theft of the vehicle, if any of the above documents pertaining to the vehicle has also been stolen than the owner shall submit the copy of the F.I.R.
lodged in a Police Station accompanied by an affidavit to the effect that due to the above circumstances he is not able to surrender such documents.]
(4) The applicant shall specify in Form M.T.G., the postal address of the owner and the place where the motor vehicle shall be kept during the period of surrender. The owner shall not remove the motor vehicle from the specified place to any other place without the prior written permission of the Taxation Officer concerned.
1[Provided that in cases where the vehicle has been stolen the above information shall not be required].
(5)The Taxation Officer shall after satisfying himself that application for surrender is complete in all respects and that it is accompanied by the documents referred to in sub-rule (3) above, issue an acknowledgment receipt in Part II of Form M.T.G. to the owner.
(6) Any application which is incomplete or does not satisfy the requirements of sub-rules (1) to (4) above, shall be returned forthwith to the owner or his authorized person presenting the application, in such case it shall be deemed as if no application has been submitted.
(7) Every application of surrender acknowledged under sub-rule (5) by the Taxation Officer, shall be entered serially in a register kept in Form M.T.S. in the office of the Taxation Officer and each entry made therein shall be initialed by an Officer authorised in writing on that behalf by the Taxation Officer. The Taxation Officer itself on the last day of every month check and sign the register below the last entry made.
(8) At the end of every week, the Taxation Officer shall prepare a list of motor vehicles kept in non use and he may himself inspect or by any subordinate officer not below the rank of a Motor Vehicle Sub-Inspector shall get all such motor vehicles inspected and whenever such inspection is made, the reports thereof shall be entered in the register referred to in sub-rule (7);
1. Inserted by G.S.R. 18 dated 22.5.2003, published in Raj. Gazette E.O. Part-IV-C(I) dated 22.5.2003.
2. Subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019 18
Provided that in case of the vehicles of Rajasthan State Road Transport Corporation where the registration certificate has been surrendered under proviso to sub-rule (1), the inspection reports shall be forwarded to the concerned Taxation Officer.]
1[25-A. x x x]
1. Deleted 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).
*[25-A. Extension of period of surrender for more than two months.- (1) If the owner of motor vehicle wishes to extend the period of surrender beyond the period of two months, then he shall submit an application on plain paper atleast ten days before the expiry of surrender period to the Taxation Officer specifying the reasons **[and period] of such extension along with a cash receipt of rupees ten. The taxation officer shall pass an order which it deems fit by giving reasons for the acceptance or rejection of the application within a period of ten days If the Taxation Officer is satisfied that there is no reasonable ground for extension he shall after giving the owner a reasonable opportunity of being heard, reject the application and shall return surrendered documents to the applicant. If no order is passed for acceptance or rejection of the application within period of ten days, the Taxation Officer shall be deemed to have acceptance application. In case the extension of surrendered period is allowed then he shall take action manner specified in Rule 25.
2. If the period of surrender exceeds twelve months, the Taxation Officer shall himself inspect the vehicle and if upon such inspection and after giving the owner an opportunity to make any representation, he may wish to make ( by sending to the owner a notice by registered post acknowledgment due at his address entered in the certificate of registration), it is satisfied that the vehicle is in such a condition that it is incapable of being used or its use in a public place constitute a danger to the public and that it is beyond reasonable repair, may cancel the registration.
3. On receipt of application in Part III of Form M.T.G. along with a cash receipt of rupees ten, Taxation Officer shall return the surrendered documents to the applicant and after satisfying himself that the vehicle actually remain in non use, shall issue a certificate to the owner to the effect. Where a motor vehicles is found plying during the surrender of the documents then the Taxation Officer shall proceed to recover the tax and penalty in accordance with the provisions of secs. 4 and 4-B of the Act.
4. In case the application for extension of period of surrender is not made by the owner atleast ten days before the expiry of surrender period, he shall be liable to pay tax for the period commencing after the last day of the period for which application of surrender was acknowledge. The tax shall be payable by the owner irrespective of whether he has taken possession documents deposited with the Taxation Officer after the expiry of such period or not.]
* Subs. By G.S.R. 45 dated 26.7.2001, published in Raj. Gazette E.O. Part 4(C)(I) dated 26.7.2001 ** Inserted by G.S.R. 18 dated 22.5.2003, published in Raj. Gazette E.O. Part 4(C)(I) dated 22.5.2003 19 1[25. AA. Reasons of non-use.-The Taxation Officer shall satisfy himself and certify that the vehicle was not used in the State under any of the circumstances mention below :-
(1) that the motor vehicle was restrained from plying by the Competent Court or Authority;
(2) that the motor vehicle was involved in an accident and a report to this effect was made to the police and because of accident it remained out of use;
(3) that the motor vehicle was attached for the recovery of tax under the Rajasthan Land Revenue Act, 1956, (Act No. 15 of 1956), by the Competent Authority or attached under the warrant of attachment issued by the Competent Authority or Court and during the period of attachment, the vehicle did not remain in his possession;
(4) that the certificate of registration was suspended or cancelled by the Competent Authority;
(5) that due to mechanical breakdown (due to accident or otherwise) or repair and maintenance of the vehicle;
(6) that owing to any prohibitory orders under Sec. 144 of the Code of Criminal Procedure, 1973 (Act No. 2 of 1974) or any other law and order situation, 3[(7) that owing to the theft of the vehicle.]