(1) If the Taxation Officer is satisfied that the payment of tax made by the owner of the vehicle is in excess of the tax due, he shall pass an order for refund of the amount and shall issue a refund order in Form M.T.K. :
Provided that if the owner desires payment of adjustment against any amount payable by him, the Taxation Officer shall issue an adjustment order on his application in Form M.T.F. authorising the owner to deduct the amount refundable from the amount payable in respect of any period next following the sanction of the refund:
Provided further that no order shall be passed by Taxation Officer for refund or adjustment of amount more than 4[Rs. 2,00,000/- (Two lacs only)] without prior sanction of the concerned Regional Transport Officer:
5[Provided also that where the due tax is deposited more than one time, the excess amount so deposited may be refunded to the same bank account from which the transactions were made with prior consent of the vehicle owner.]
(2) If the Registration Certificate of the vehicle has been suspended/cancelled under Sec.
53(1)(b) and 54 of the Motor Vehicle Act, 1988 and permit has been suspended/cancelled under sec. 86 of the said Act, then in such cases the tax shall not be refunded or adjusted.
1. Subs. by G.S.R. 45 dated 26.7.2001, published in Raj.Gazette E.O. part 4(c)(I)dated 26.7.2001
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. Added by G.S.R. 18 dated 22.5.2003, published in Raj.Gazette E.O. part 4(c)(I)dated 22.5.2003
4. Subs. by Rajasthan Motor Vehicle Taxation (2nd amendment) rules, 2022 dated 04.03.2022.
5. Subs. by Rajasthan Motor Vehicle Taxation (2nd amendment) rules, 2022 dated 04.03.2022.
20
(3) In support of a claim for deduction according to the proviso to sub-rule (1), the owner of the vehicle shall attach the refund or adjustment order with his claim.
(4)The Taxation Officer shall allow the deduction and cancel the refund or adjustment order.
1[26-A. Method of claiming refund of the deposited one time tax 2[Deleted] and payment thereof.-] (1) Any person claiming a refund of the deposited 1[2[one time tax under clause (b) of sub-section(1) of section 4]] shall present an application to the Taxation Officer to whom the tax was originally paid in form M.T.F.F. within 3[six] months from the date on which the vehicle has been taken out of the State or has completely been destroyed 2[Deleted]. Provided that after the aforesaid period, the Transport Commissioner, if satisfied, may extend the period of application.
(2) On receipt of the application, the Taxation Officer shall verify the particulars entered therein and if satisfied that the owner or person in possession or control of vehicle has taken the vehicle out of the State or the vehicle has been completely destroyed 2[Deleted], he shall grant refund of the balance amount, if any, after retaining the 10% of the one-time-tax paid for every financial year or part thereof from the date on which one-time-tax was payable till the date on which the vehicle was so taken out of the State or completely destroyed 2[Deleted].
(3) To the person to whom any amount is found due for refund under sub-rule (2), the Taxation Officer shall issue refund voucher for such amount in Form M.T.K.
(4) Any person to whom a refund voucher is issued under sub-rule (3) shall be on its presentation at the treasury named therein, within fifteen days from the date of its issue, be entitled to the payment of the sum, mentioned therein. If it is not so presented within the period of 15 days, it shall subject to the provisions of sub-rule (5), be deemed to be cancelled.
(5) the Taxation Officer may at any time, not exceeding two months after the date of issue of an order of refund which is deemed to have been cancelled under sub-rule (4), renew the said order of refund and the provisions of sub-rule (4) shall then apply to the renewed refund voucher as though the date of renewal was the date of issue.
(6) If the Taxation Officer refuses to sanction the refund applied for, he shall communicate the reasons of refusal in writing to the applicant.
(7) The Taxation Officer shall maintain a register in Form M.T.T. for refunds and adjustments of the one-time-tax and every amount for which a certificate in Form M.T.K.
has been issued or the amount, which has been adjusted against the tax due of the vehicle shall be entered in such register.
1. Substituted 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)
2. Deleted and subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019
3. Subs. by notification no. F.6(179)Pari/Tax/Hqrs/95/1 dated 08.03.2017.
21 26-B. Method of claiming refund or adjustment and payment thereof.- (1) Any person claiming a refund or adjustment of tax, 1[other than one time tax 2[Deleted]] shall present to the Taxation Officer to whom the tax was originally paid, an application in part I of Form M.T.F. within the time prescribed in sub-rule (7) of this rule. The application shall be accompanied by the proof of payment of tax in original or certified copy thereof. The applicant shall specify the following particulars, namely:-
(a) When a refund or adjustment claimed for the reason that a vehicle remained under nonuse for a continuous period of not less than one month, the applicant should produce proof to support the statement;
(b) In the case of refund or adjustment claimed owing to the cancellation of the registration certificate of motor vehicle, the application shall be supported by a certificate signed by the Registering Authority to the effect that the registration of the Motor Vehicle in question has been cancelled;
(c) When a refund or adjustment is claimed by reason of excess payment of the tax, the applicant should produce the proof of such excess payment.
(d) When a refund or adjustment claimed due to final order passed in appeal/revision, the application shall be supported by a certified copy of such order.
(2) On receipt of the application under sub-rule (1), the Taxation Officer shall verify the particulars entered therein and if satisfied that the refund or adjustment claim is due, sanction a refund of tax equal to 1/12th of the annual or 1/6th of the half yearly or 1/3th of the quarterly rate of tax payable by such vehicle, multiplied by the number of complete calendar months for which the refund may be due under Rule 26 of these rules, and shall issue to the applicant a refund voucher in Form M.T.K. or sanction adjustment against such vehicle and the amount so sanctioned shall be credited in the tax ledger of that vehicle requiring the owner to deposit the balance of the tax due, if any.
(3) Any person to whom a refund voucher is issued under sub-rule (2) shall on its presentation at the treasury named therein within fifteen days from the date of its issue, be entitled to the payment of the sum mentioned therein.
If it is not so presented within the period of fifteen days it shall, subject to the provisions of sub-rule (4) be deemed to be cancelled.
(4) The Taxation Officer may at any time, not exceeding two months after the date of issue of an order of refund which is deemed to have been cancelled under sub-rule (3) renew the said order of refund and the provisions of sub-rule (3) shall then apply to the renewed refund voucher as though the date of renewal was the date of issue.
(5) If the Taxation Officer refuses to sanction the refund or adjustment applied for or does not sanction the full amount as claimed, he shall communicate the reason of refusal in writing to the applicant.
(6) The Taxation Officer shall maintain a register in Form M.T.T. for refunds and adjustments of the tax and every amount for which a certificate in form M.T.K. has been issued or the amount, which has been adjusted against the tax due of the vehicle shall be entered in such register.
1. Substituted 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)
2. Deleted and subs. By F.6(179)/Pari/Tax/Hqrs/2019-20/6 dated 10-07-2019 22
(7) No claim for refund or adjustment shall be entertained-
(a) if the application is not presented within six months of the expiry of the period in respect of which a refund is claimed on account of non- use of motor vehicle;
(b) if the application is not presented within six months from the date on which the owner became entitled to a lower rate of tax under Rule 13;
(c) if the application is not presented within six months from the date of service of final orders passed in appeal/revision;
(d) if the application is not presented within six months from the date of the service of final orders passed by a competent authority;
(e) if the application for refund or adjustment of tax paid by mistake or in excess, is not made within six years from such payment;
(f) in case of suspension/cancellation of the registration certificate or the permit is not made within a period of six months from the date of service of order so passed.]