The Taxation Officer, after obtaining previous sanction of the 3[Additional Transport Commissioner (tax)], in writing under section 13A of the Act shall recover the tax or penalty by attachment and sale of an owner's movable property, in the manner applicable to recovery of arrears of land revenue, due from a defaulter under section 230 of the Rajasthan Land Revenue Act,1956 (Act No. 15 of 1956) and the provisions of rule 29 to 46 of the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall, so far as may be mutatis mutandis apply:
1. Sub-rules 4 & 5 were added by G.S.R. 86 dated 9.9.1976, published in Raj. Gazette E.O. Part-4-C (I)dated 9.9.1976.
2. Ins. by G.S.R. 67 dated 13.8.1976, published in Raj.Gazette E.O. Part-IV-C dated 13.8.1976.
3. Subs. by G.S.R. 74 dated 1.10.1982, published in Raj.Gazette E.O. Part-4-C dated 1.10.1982.
26
Provided that in the said rules 29 to 46 and the forms thereunder, for the words "Collector or the sub-Divisional Officer" wherever occurring, the Words "Taxation Officer", and for the words "Quark Amin", the words "Motor Vehicles Inspector or Motor Vehicles Sub-Inspector of the Transport Department" shall be substituted.]
34. 1[x x x]
35. The Taxation Officer shall maintain a register of the receipts of the tax giving particulars of tax levied on each class of vehicles under the Act and these rules.
36. Every transfer of ownership of motor vehicle shall be reported, within fourteen days of the transfer, both by the transferor and the transferee to the Taxation Officer to whom the tax in respect of the said vehicle was last paid. The transferee shall at the same time produce before the Taxation Officer, the registration certificate and token issued in respect of the said motor vehicle and shall pay a transfer fee of one rupee.
The Taxation Officer shall, if he is satisfied that the transfer has taken place substitute in the token and in his register of token, the name of the transferee for that of the registered owner and shall return the registration certificate and token to the transferee.
2[Provided that no transfer shall be valid until a clearance certificate to the effect that no arrears of tax (under the Rajasthan Motor Vehicles Taxation Act, 1951 or Rajasthan Passengers and Goods Taxation Act, 1959) are due against the vehicle is produced by the transferor in the office of the Registering Authority concerned.]
3["36A. Issue of Tax Clearance Certificate. - (1) The application for Tax Clearance certificate shall be made through VAHAN Software electronically with a fee of rupees one hundred by the registered owner or permit holder or any person having possession or control of the vehicle or a financer under whose control vehicle vests to the concerned Taxation Officer.
(2) On application made under sub-rule (1), the Taxation Officer shall calculate the due amount including penalty and interest, if any and applicant shall be informed through VAHAN Software electronically about the due amount payable.
(3) After deposit of the due amount by the applicant, the Taxation Officer shall ensure that all tax, surcharge, penalty and interest have been deposited, the application shall be approved by the Taxation Officer.
(4) As soon as the application is approved by the Taxation Officer, the applicant shall be informed through VAHAN Software electronically and the applicant may download and print the Tax Clearance Certificate.'']
1. Deleted by G.S.R. 96 dated 23.2.1988, pub. in Raj. Gazette E.O. Part IV-C (I) dated 24.2.1988.
2. Inserted by dated 25.3.1960, published in Raj. Gazette E.O. Part IV-C dated 14.7.1960.
3. Substituted by G.S.R. 325 dated 02.09.2021, published in Raj. Gazette E.O. Part-4-C(I) dated 02.09.2021.
27