An Act to consolidate and amend the law relating to the levy of tax on sale or purchase of goods in the State of Rajasthan.
Be it enacted by the Rajasthan State Legislature in the Forty-sixth Year of the Republic of India as follows:-
CHAPTER I
Preliminary
(2) It extends to the whole of the State or Rajasthan.
(3) It shall come into force on such [date] as the State Government may be notification in the Official Gazette appoint and the State Government may appoint different dates for the commencement of the different provisions of this Act.
(1) "Act" means the Rajasthan Sales Tax Act, 1994;
[(2) "appellate authority" means a person not below the rank of Deputy Commissioner authorised as such the State Government].
(3) "assessing authority" in relation to a dealer means the Assistant Commissioner, Commercial Taxes or the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction for the time being;
(4) "assessment" means determination of liability under the Act and it includes provisional assessment, reassessment and best judgement assessment;
(5) "assessment year" means the year for which tax under this Act is assessable:
(6) "Assistant Commissioner" means a person appointed by the State Government to be the Assistant Commissioner of Commercial Taxes;
(7) "awarder" means any person at whose instance or for whose benefit a works contract is executed;
(8) "business" includes-
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit, and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; but does not include activities of sale, supply or distribution of goods carried on without any profit motive by-
(a) a charitable or religious institution in the performance of its functions for achieving its avowed objects; and
(b) an educational institution, where such sale, supply or distribution is made to its students;
(ii) the execution of any works contract;
(iii) the transfer of the right to sue any goods for any purpose under a lease; and
(iv) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;
(9) "casual trader" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving buying, selling, supplying or distributing of such goods as may be specified by the State Government by issuing a notification, whether for cash or deferred payment, or for commission or remuneration or other valuable consideration;
(10) "Commercial Taxes Officer", "Assistant Commercial Taxes Officer" or "Inspector, Commercial Taxes Department" means the person holding office with that designation under the State Government;
(11) "Commissioner" means a person appointed by the State Government to be the Commissioner of Commercial Taxes Department and includes an Additional Commissioner of Commercial Taxes;
(12) "Company", "Director" and "Share-holder" shall have the meanings respectively assigned to them in the Companies Act, 1956 (Central Act 1 of 1956);
(13) "Contractor" means any person executing a works contract and includes a sub-contractor;
(14) "Dealer" means any person, who carries on business in any capacity, of buying, selling, supplying or distributing goods directly or otherwise, or making purchase or sales as defined in clause (38) for himself or others, whether for cash or deferred payment, or for commission, remuneration or other valuable consideration;
Explanation I. - Every person who conducts any business activity of buying, selling, supplying or distributing goods, as an agent of a non-resident dealer shall be deemed to be a dealer for the purpose of this Act;
Explanation II. - The Central or any State Government or any of their departments or offices which, whether or not in the course of business, buy, sell, supply or distribute goods directly or otherwise, whether for cash or deferred payment, or for commission, remuneration or other valuable consideration shall be deemed to be a dealer for the purpose of this Act;
Explanation III. - A person, who sells agricultural or horticultural produce, grown by himself or grown on any land in which he has an interest as owner or tenant as defined in the Rajasthan Tenancy Act, 1955 (State Act 3 of 1955) shall not be deemed to be a dealer within the meaning of this clause;
(15) "declared goods" means goods declared by Section 14 of the Central Sales Tax Act, 1956 (Central Act 74 of 1956) to be of special importance in inter-state trade or commerce;
(16) "Deputy Commissioner (Administration)" means a person appointed by the State Government to be the Deputy Commissioner (Administration) and includes the Deputy Commissioner (Administration) Anti-Evasion;
(17) "Deputy Commissioner" means a person appointed by the State Government to be the Deputy Commissioner of Commercial Taxes;
(18) "exempted goods" means any goods exempted from tax in accordance with the provisions of this Act;
(19) "firm", "partner" and "partnership" shall have the meanings respectively assigned to them in the Indian Partnership Act, 1932 (Central Act 9 of 1932);
(20) "goods" means all kinds of movable property other than newspapers, money, actionable claims, stocks, shares and securities, and includes goods in some other form involved to the execution of works contracts;
(21) "Government" or "the Government" shall include both the Central Government and any State Government;
(22) "importer of goods" means a dealer who brings or causes to be brought into the State any goods or to whom any goods are despatched from any place outside the State, for the purpose of process, manufacture or sale;
(23) "lease" means any agreement or agreement whereby the right to use any goods for any purpose is transferred by one person to another whether or not for a specified period for cash, deferred payment or other valuable consideration without the transfer of ownership, and includes a sub-lease but does not include any transfer on hire purchase or any system of payment by installments;
(24) "lessee" means any person to whom the right to use any goods for any purpose is transferred under a lease;
(25) "lessor" means any person by whom the right to use any goods for any purpose is transferred under a lease;
(26) "licence" means a licence granted under this Act;
(27) "manufacture" includes every processing of goods which bring into existence a commercially different and distinct commodity but shall not include such processing as may be notified by the State Government;
(28) "month" means the month according to the Gregorian Calendar;
(29) "person" means any individual or association or body of individuals and includes a Hindu Undivided Family or JOint Family, a firm, a company whether incorporated or not, a cooperative society, a trust, a club, an institution, an agency, a corporation, a local authority and a Department of the Government;
(30) "place of business" means any place in the State of Rajasthan where a dealer purchases or sells goods and includes-
(a) any warehouse, godown or other place where the dealer stores goods;
(b) any place where the dealer processes, produces or manufactures goods; and
(c) any place where the dealer keeps his accounts, registers and documents;
Explanation. - The dealer shall declare one of the places of business as his "principal place of business" in the application for registration, and his final accounts, annual statements, registers and documents shall necessarily be kept at such place.
(31) "prescribed" means prescribed by rules made under this Act,
(32) "previous year" means a period of twelve months immediately preceding the assessment year;
(33) "purchase price" for the purpose of levying tax under this Act, means the amount payable by a dealer as consideration for the purchase of goods including all statutory levies payable;
(34) "raw material" means goods used as an ingredient in the manufacture of other goods and includes preservative, fuel and lubricant required for the process of manufacture;
(35) "registered dealer" means a dealer registered under the provisions of this Act;
(36) "resale" means sale of goods without performing any operation on them which amounts to, or results in a manufacture;
(37) "rules" means the rules made under this Act;
(38) "sale" with all its grammatical variations and cognate expressions means every transfer of property in goods by one person to another for cash, deferred payment or other valuable consideration and includes-
(i) a transfer, otherwise than in pursuance of a contract, of property in goods for cash, deferred payment or other valuable consideration;
(ii) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) any delivery of goods on hire-purchase or other system of payment by installments;
(iv) a transfer of the right to use goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;
(v) a supply of goods by an unincorporated association or body of persons to a member thereof for cash deferred payment or other valuable consideration; and
(vi) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply is for cash, deferred payment or other valuable consideration;
and such transfer, delivery or supply shall be deemed to be a sale and the work "purchase" or "buy" shall be construed accordingly;
Explanation I. - Notwithstanding anything contained in this Act, where any goods are sold in packing, the packing material in such case shall be deemed to have been sold with the goods, unless otherwise proved by the dealer;
Explanation II. - A sale or purchase shall be deemed to take place inside the State-
(a) in a case falling under sub-clause (ii), if the goods are in the State at the time of their use, application or incorporation in the execution of a works contract, notwithstanding that the agreement for the works contract has been wholly or in part entered into outside the State or that the goods have been wholly or in part moved from outside the State; and
(b) in a case falling under sub-clause (iv), if the goods are used by the lessee within the State, whether or not for a specified period, notwithstanding that the agreement for the lease has been made outside the State or that the goods have been moved from outside the State or the goods have been delivered to the lessee outside the State;
Explanation III. - Where there is a singly contract of sale or purchase in respect of goods stored or ascertained in the State as well as at places outside the State, the goods stored or ascertained in the State shall be deemed sold separately in or from the State;
Explanation IV. - Where the work under a works contract is spread over in many States including the State of Rajasthan, the part of the work done within this State shall be deemed to be the sale made in the State, irrespective of the place of agreement for works or the point of movement of goods involved in the execution of that works contract;
(39) "sale price" means the amount paid or payable to a dealer as consideration for the sale less any sum allowed by way of any kind of discount or rebate according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof;
Explanation I. - In the case of a sale by hire purchase agreement, the prevailing market price of the goods on the date on which such goods are delivered to the buyer under such agreement, shall be deemed to be the sale price of such goods;
Explanation II. - Where according to the terms of a contract, the cost of freight and other expenses in respect of the transportation of goods are incurred by the dealer for or on behalf of the buyer, such cost of freight and other expenses shall not be included in the sale price but the burden of such proof shall lie on the dealer;
(40) "State" means the State of Rajasthan as formed by section 10 of the States Reorganisation Act, 1956 (Central Act 37 of 1956);
(41) "tax" means any tax or other levy by any name, leviable under the provisions of this Act;
(42) "taxable turnover" means that part of turnover which remains after deducting therefrom the aggregate amount of the proceeds of sale of goods;
(i) on which no tax is leviable under this Act;
(ii) which have been exempted from tax or which have suffered tax under this Act, subject to other provisions in the Act; and
(iii) which are taxable at a point of sale within the State subsequent to the sale by the dealer and such sale is covered by a declaration as may be required under any provisions of this Act or the rules made thereunder;
Explanation. - Where a works contractor, at the time of assessment, fails to show or establish the value of the goods at the point of their incorporation or use in the execution of a works contract, for the purpose of determining his taxable turnover, the value of such contract, after deducting labour or service charges therefrom, shall be taken for being apportioned for the goods not liable to tax and the goods liable to tax, alongwith the proportionate respective amounts of profit thereon;
(43) "Tax Board" means Rajasthan Tax Board constituted under Section 90;
(44) "turnover" means the aggregate amount received or receivable by a dealer for sales as referred to in clause (38) including the purchase price of the goods which are subject to purchase tax under Section 11 of the Act;
Explanation. - Tax charged or collected and shown separately in the sale bill cash memorandum or in the accounts shall not form part of turnover;
(45) "works contract" means a contract for works and labour or services involving transfer of property in goods (whether as goods or in some other form) in its execution;
(46) "year" means the year commencing from 1st April and ending on 31st March.
CHAPTER II
Incidence and Levy of Tax
(2) Notwithstanding anything contained in sub-section (1), a dealer-
(a) dealing exclusively in generally exempted goods, shall not be required to get registered;
(b) dealing exclusively in tax paid goods, or partly in tax paid goods and partly in generally exempted goods, shall be required to get registered if his turnover in a year exceeds rupees fifteen lacs.
Explanation. - "Tax paid goods" for the purpose of this Act means the goods, the sale of which within the State have been subjected to tax in accordance with the provisions of this Act.
(3) Where as a result of any amendment in sub-section (1), if a dealer ceases to be liable to be registered and to pay tax and opts for de-registration, he shall be liable to pay tax in respect of any goods purchased by him at a concessional rate of tax or without paying any tax on the strength of any declaration furnished by him as a registered dealer, on the purchase price of such goods at the full rate of tax applicable thereto after adjusting the tax, if already paid by him, in respect thereof.
Explanation. - Full rate of tax for the purpose of this act means the rate of tax notified under sub-section (1) of Section 4.
(4) A casual trader who is not liable to get registration and pay tax under sub-section (1), shall nevertheless be liable to pay tax without registration in accordance with the provisions of Section 31, whatever may be the amount or extent of his turnover.
(5) (a) any person, other than a casual trader, who carries on business temporarily for a period not exceeding one hundred twenty days in a year and if such person is not already registered and has not applied for registration, he may make an application on plain paper for composition of tax to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having jurisdiction with reference to the place of business of such person.
(b) Notwithstanding anything contained in this Act, the Officer mentioned in clause (a) may either order for composition, of tax on the application filed under clause (a), or in the absence of such application, suo motu determine tax payable by such person, having regard to the specific facts and circumstances of the case.
(c) The composition money ordered or tax determined under clause (b) shall be deemed to be a demand under the Act and shall be recoverable in the manner and time fixed by the officer mentioned in clause (a) and all provisions of recovery and interest, applicable to a demand of tax shall, mutatis mutandis apply.
(6) A dealer registered under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) who is not liable to get registration and pay tax under sub-section (1), shall nevertheless be liable to get registration and pay tax in accordance with the provisions of this Act, whatever may be amount or extent of his turnover.
(2) Where any goods are sold packed in some material, whether charged for separately or not, notwithstanding any contained in sub-section (1) the tax liability of and the rate of tax on the packing material shall be according to the tax liability of and the rate of tax on the goods packed therein.
[4A. Levy of tax on retail sale price. - (1) Notwithstanding anything contained in any other provisions of this Act or the rules made thereunder, tax on sale of such goods, as may be specified by the State Government by notification in the Official Gazette, shall be levied and collected on the retail sale price of such goods abated by the rate specified in the said notification.
(2) The goods to be specified under sub-section (1) shall be those in relation to which it is required under the provisions of the Standards of Weights and Measures Act, 1976 (Central Act 60 of 1976) or the rules made thereunder or under any other law for the time being in force, to declare on the package thereof the retail sale price of such goods.
(3) The State Government may, for the purpose of fixing the rate of abatement under sub-section (1), take into account the amount of sales tax and other local taxes, if any, payable on such goods.
Explanation. - (i) Where on the package of any goods different retail sale prices are declared with reference to different areas, the retail sale price declared with the reference to the area within the State in which it is sold shall be deemed to be the retail sale price for the purposes of this section.
(ii) Where on the package of any goods different retail prices are declared with reference to different areas and none of the areas falls within the State, the maximum of such retail sale prices shall be deemed to be the retail price for the purposes of this section.]
(2) The tax in lump sum specified in sub-section (1) shall not exceed the amount of maximum tax liability provided in subsection (1) of Section 4.
(2) Notwithstanding anything contained in sub-section (1), in respect of live-stock of such class as may be specified by the State Government by notification in the Official Gazette, tax shall be payable at such rate per head not exceeding two hundred rupees, as may be specified in the notification.
(3) Different rate of percentage of price, or different rate per head may be notified by the State Government under sub-section (1) and (2) for different classes of live-stock.
(2) The amount of tax payable under sub-section (1) may be fixed with reference to the types of vehicles or carriers transporting the said commodities, and also with reference to the qualities thereof.
(3) The amount of tax notified under sub-section (1) and (2) shall not exceed the amount of maximum tax liability provided in sub-section (1) of Section.
(2) Where after affording reasonable opportunity of being heard it is determined that a registered dealer has paid tax at a concessional rate under sub-section (1) and the goods are not utilised by him for the purpose specified in the said sub section, he shall be liable to pay the difference of the amount of tax which would have been liable at full rate and the amount of tax paid under sub-section (1) with interest at the rate of two percent per month.
(3) Notwithstanding anything contained in Section 4, and subject to such conditions and restrictions as may be prescribed, sale to or purchase by a registered dealer of articles (other than raw material) specified in the certificate of registration of the registered dealer purchasing the articles and required by him for use in the manufacture or processing of goods for sale or in mining or in generation or distribution of electricity shall, unless the articles are taxable at the lower rate, be liable to tax at four percent on the condition that the dealer selling the articles shall furnish to the assessing authority in the prescribed manner, a prescribed declaration duly filled and signed by the registered dealer to whom the articles are sold.
(4) Where after affording reasonable opportunity of being heard, it is decided that the articles purchased under sub-section (3) are utilised by the purchasing dealer for any purpose other than those specified in the said sub-section or while purchasing any articles he represents wrongly that such articles are covered by his certificate of registration as specified in sub-section (3), he shall be liable to pay the difference between the amount of tax which would have been leviable on the purchase price of such articles at the full rate and the amount of tax paid under subsection (3) of this section, with interest at the rate of two percent per month.
(2) Where any dealer has purchased any goods, otherwise than under the provisions of Section 10 without paying any tax or after paying tax at concessional or reduced rate of tax on the strength of any declaration furnished by him under the Act, the purchase price of such goods shall be included in his taxable turnover and such dealer shall be liable to pay tax with interest at the same rate which would have been leviable on the sale price of such goods under Sections 4 and 12, except in a case where such dealer satisfies the assessing authority that the said goods have been utilised for the purpose mentioned in the declaration form.
(3) Where tax is leviable under sub-section (1) at the time of purchase of any goods, no tax under Section 4 shall be leviable at the time of sale of such goods.
(4) The dealer shall be entitled to claim set-off of the tax paid by him under sub-section (2) on the purchase price of the goods, against the tax payable by him on the sale of such goods.
(2) Notwithstanding anything contained in Section 4, every dealer, in case of the transfer of right to sue any goods, shall pay tax on the turnover relating to each occasion of such transfer at such rates as may be notified by the State Government in the Official Gazette, and different rates of tax may be notified for different classes of goods or different classes of dealers.
(3) Notwithstanding anything contained in this Act, the State Government may by issuing a notification in the Official Gazette, introduce the "Value Added Tax System" from such date, in such form, for such class of dealers, at such points in the series of sales and with such terms and conditions, as may be specified in the notification.
Explanation. - "Value Added Tax" shall mean a tax on sale of commodity at more than one point in the series of sales with the provision of set-off of tax paid at the previous point of sale or purchase thereof.
(2) The provisions as they are applicable to the tax payable under this Act, shall so far as may be, apply in relation to surcharge payable under sub-section (1).
[13A. Levy of turnover tax. - (1) Every registered dealer and every dealer who is liable to get himself registered under section 3, and whose total turnover in a year exceeds three lacs rupees, whether or not the whole or any portion of such turnover is liable to tax under any other provisions of this Act, shall be liable to pay turnover tax, from such date and at such rate as may be notified by the State Government but not exceeding 10% of his gross annual turnover.
(2) No tax under sub-section (1) shall be payable on that part of turnover which relates to,-
(i) sale or purchase of exempted goods;
(ii) sale or purchase of goods in the course of inter State trade or commerce;
(iii) sale or purchase of goods in the course of export out of territory of India or sale or purchase in the course of import into the territory of India;
(iv) all amounts collected by way of tax under the provisions of this Act or the Central Sales Tax, 1956 (Central Act 74 of 1956);
(v) all amounts allowed to dealers in respect of goods returned to the dealer when goods are taxable on sales provided that the goods were returned within a period of six months from the date of delivery of the goods and the accounts show the date on which, and the amount for which, refund was made;
(vi) all amounts realised by a dealer by the sale of his business as a whole;
and except as provided above, no other deduction shall be made from the gross turnover of a dealer for the purpose of this section.
(3) For the purposes of assessment, collection and refund of tax levied under this section, the provisions pertaining to assessment, collection and refund under other provisions of this Act and rules made thereunder shall mutatis mutandis apply.]
(2) No dealer shall collect any sum by way of tax in respect of sale of any goods on which, by virtue of Section 15, no tax is payable.
(3) Dealers required under Section 5 to pay lump sum in lieu of tax shall not collect tax or any sum in lieu of tax.
CHAPTER III
Registration of Dealers
(2) Every dealer required under sub-section (1) to be registered, shall make an application in this behalf in the prescribed manner and time to the authority competent to grant registration.
[(3) Where the said authority is satisfied that the application for registration is complete in all respects in accordance with such rules as may be prescribed and is accompanied by a proof of payment of [such fee as may be notified by the State Government from time to time], he shall register the applicant and grant him a certificate of registration in the prescribed form, subject to the provisions of sub-section (5)].
[(4)(a) The certificate of registration so granted shall not be transferable and shall remain in force, for a period of five assessment years from the year in which registration takes place. However, where the dealer has already been registered prior to the commencement of the Rajasthan Finance Act, 2001 (Act No. 5 of 2001), his registration certificate shall remain in force upto 31-03-2005 unless it is cancelled in accordance with the provisions of this Act.
(b) The registration may be renewed for a further period of five assessment years on payment of such fee as the Government may prescribe from time to time. The dealer shall deposit the prescribed fee before the expiry of the period of registration certificate, failing which the registration shall terminate.
(c) the registration authority may, on being satisfied that there were sufficient reasons for the delay in depositing the renewal fee, renew the registration on payment of a late fee of rupees one hundred for each year or part thereof of delay.
(d) Notwithstanding anything contained in this section, the registration granted under sub-section(3) or renewed under this sub-section may be cancelled at any time in accordance with the provisions of this Act.]
(5) Subject to the provisions of Section 3, the certificate of registration shall be granted from the date of the commencement of the business as declared by the dealer in the application for registration, subject tot he satisfaction of the authority competent to grant registration.
(6) When a dealer, who is liable to get registration, does not make application under sub-section (1), the authority competent to grant registration, after affording an opportunity of being heard to such dealer shall grant him a certificate of registration from such date as may be determined by such authority, and such registration shall take effect as if it has been granted under subsection(3).
(7) The authority competent to grant registration or the assessing authority, as the case may be, after affording reasonable opportunity of being heard, may amend or cancel any certificate of registration.
(2) Where the said authority, after making such enquiry as it may consider necessary, is satisfied as to the bonafide intention of the person making the application, it may grant a provisional certificate of registration in the prescribed manner from the date of the receipt of the application upon furnishing by such person a security as is specified in Section 23.
(3) Every person who has been granted a provisional certificate of registration under this Section,s hall, so long as such certificate is in force, be liable to pay tax under this Act, irrespective of his turnover.
(4) The provisional certificate of registration granted under this section shall remain in force for such period as may be allowed initially or extended subsequently or until such provisional certificate is endorsed under sub-section (5); and the provisions of sub-section (7) of Section 17 shall, so far as may be, apply to such provisional certificate.
(5) The authority competent to grant registration of the assessing authority, as the case may be, may on an application in the prescribed form made by a person holding a provisional certificate, and on being satisfied that such person has started selling goods manufactured by him, record on the provisional certificate an endorsement in the prescribed form and on such endorsement being recorded, such certificate shall be deemed to be a certificate granted under Section 17.
(6) Where, after affording reasonable opportunity of being heard, it is determined that a person who has been granted a provisional certificate of registration under this section and has purchased any plant and machinery, processing articles or raw material or any other goods at a concessional or reduced rate of tax of without paying any tax on the strength of any declaration furnished by him, has failed to start selling goods manufactured by him within the period allowed initially or extended subsequently he shall be liable to pay the difference of amount of tax which would have been leviable on the purchase price of such plant and at the full rate if purchased on concessional or reduced rate of tax and the whole amount of tax if purchased without paying any tax on the strength of declaration, with interest at the rate of two percent per month.
(2) Every dealer who has been registered under sub-section (1) shall, so long as his registration remains in force, he liable to pay tax under this act, irrespective of his turnover.
Explanation.- The provisions of sub-section (1) shall mutatis mutandis apply to a works contractor for different works at difference places undertaken by him.
(2) Where a dealer who is already registered, expands or diversifies his business at the existing place of business, no additional certificate of registration shall be granted to him for such expansion or diversification.
(2) In the case of a non-resident dealer, the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having territorial jurisdiction over the place of business in the State of such non-resident dealer, shall be the authority competent to grant registration and such authority, either on the application of such non-resident dealer or otherwise, shall grant him a certificate of registration from such date and with such terms and conditions, as may be specified therein.
(3) Where a dealer, after having been granted registration, changes his principal place of business outside the territorial jurisdiction of the present assessing authority, he shall seek the permission in writing for such change of the assessing authority from the Commissioner or any other officer authorised by the Commissioner in this behalf, and unless such permission is accorded, the present assessing authority shall continue to be the assessing authority of such dealer. [In case a decision on the grant of permission is not accorded within a period of sixty days from the date of request, such permission shall be deemed to have been granted.]
(a) for the timely payment of the amount of any tax or other sum payable by him under this Act; and
(b) for the safe custody and the proper use of the declaration forms obtained by him under this Act and the rules made thereunder.
(2) Subject to provisions of sub-section (1), the obligatory registration certificate and the voluntary registration certificate may be granted before furnishing of security, but the furnishing of such security shall be a precondition for granting of the provisional registration certificate, but, in no case declaration forms shall be issued to a dealer who has not furnished the security in accordance with the provisions of this section.
(3) At the time of grant of registration, the initial security shall be of the amount of-
(a) Rs. 10,000/- in case of a dealer applying for obligatory registration or voluntary registration; and
(b) Rs. 10,000/- in case of a small scale manufacturing unit, Rs. 15,000/- in case of a medium scale manufacturing unit and Rs. 25,000/- in case of a large scale manufacturing unit, applying to provisional registration.
Explanation. - The small scale or medium scale or large scale manufacturing units shall have the same meaning as assigned to them by the Government of India from time to time.
(4) The amount of security, in case of a dealer who is already registered under the Act, may be increased by the assessing authority, for reasons to be recorded in writing, to five percent of the annual tax liability of the immediate proceeding year, subject to a maximum limit of rupees one lac.
(5) Where the security furnished by a dealer under sub-sections (3) and (4) is in the form of a surety bond and the surety becomes insolvent or dies, the dealer shall within thirty days of the occurrence of any of the aforesaid events, inform the assessing authority and shall, within ninety days of such occurrence, furnish a fresh surety bond or furnish in a prescribed manner other security for the amount of the surety bond.
(6) The assessing authority may, by order in writing, forfeit the whole or any part of the security furnished by a dealer-
(a) for realising any amount of tax, penalty, interest or any other sum payable by him under this Act; or
(b) for any loss caused to the Government by negligence or willful default on his part in ensuring the safe custody or the proper use of the declaration forms.
(7) Where by reason of an order of forfeiture under sub-section (6), the security furnished by any dealer is rendered insufficient, he shall make up the deficiency within a period of thirty days from the date of the communication of the order of the assessing authority.
(8) No dealer shall be required to furnish additional security under sub-section (4) and no order of forfeiture of the whole or any part of the security shall be passed against him under subsection (6) unless he has been given an opportunity of being heard.
(2) Where any change or event does not alter the basic status of a dealer, such as, change in the name of business or place of the business, opening of a new place of business or dropping of old place of business, addition, deletion or modification in the description of goods, acquisition of any business, sale or disposal of the business in part, change in the constitution of the firm without dissolution, the certificate of registration already granted to a dealer shall be amended accordingly from the date of the occurrence of the change or the event.
(3) Where any change or event alters the basic status of a dealer, such as, conversion of a proprietary concern into partnership firm or vice-versa, dissolution of an existing firm and creation of new firm, formation of a firm into a company or vice versa, a fresh certificate of registration shall be required to be obtained by the dealer.
(a) any business in respect of which a certificate of registration has been granted to a dealer under this Act, is discontinued permanently; or
(b) in the case of transfer of business by a dealer, the transferee already holds a certificate of registration under this Act; or
(c) a dealer has ceased to be required to be registered and to pay tax under this act; or
(d) a dealer has obtained the certificate of registration by mis- representation of facts or by fraud; or
(e) a dealer has obtained a certificate of registration against the provisions of this Act;
the assessing authority may, after affording such dealer an opportunity of being heard, cancel the certificate of registration prospectively or retrospectively.
CHAPTER IV
Payment of Tax, Filing of Returns and Assessments
(2) Notwithstanding anything contained in sub-section (1), the State Government may by notification in the Official Gazette require any dealer or class of dealers specified therein, to pay tax at intervals shorter than those prescribed under sub-section (1).
(3) Notwithstanding anything contained in sub-section (1) and (2), where the State Government is of the pinion that it is necessary or expedient in the public interest so to do it may, by notification in the Official Gazette, defer the payment of tax payable by any class of dealers, with or without interest, for any period on such conditions and under such circumstances as may be specified in the notification.
(4) Notwithstanding anything contained in this Act, in the case of a works contract, an amount in lieu of tax may be deducted by the awarder at such rate not exceeding three percent of the total value of the contract, in such manner and under such circumstances, as may be prescribed, from every bill of payment to a contractor and such sum shall be deposited or credited in the Government account within the specified time and in the prescribed manner.
(5) Every deposit of tax or deduction of amount in lieu of tax made under this section shall be deemed to be provisional subject to adjustment against the tax liability determined in the assessment for any year made under under Section 29.
(2) The assessing authority may extend the date for submission of any return to be filed by any dealer or class of dealers under sub-section (1) by a period not exceeding fifteen days.
(3) Every return to be filed under sub-section (1) shall be accompanied by a treasury receipt or receipt of the bank authorised to receive money on behalf of the State Government showing the deposit of full amount of tax due on the basis of the return.
(4) Notwithstanding anything contained in sub-section (1), no return shall be required to be filed by a registered dealer who deals in generally exempted and/or tax paid goods and whose turnover in the previous year does not exceed such limit as may be prescribed with or without any condition.
[(5) Where a dealer discovers any omission or error in any return furnished by him under sub-section (1), he may furnish a revised return within such time as may be prescribed not exceeding 365 days after the close of the year to which it relates, and the burden of proving that the omission or the error was bonafide, shall be on such dealer.]
(2) The tax assessed in sub-section (1), after adjustment of any amount deposited in advance in this behalf, if any, shall be payable by the dealer within thirty days from the date of service of the notice, or within a period of less than thirty days as may be determined by the assessing authority in the special circumstances and for the reasons to be recorded in writing.
(3) The provisional assessment under sub-section (1) shall not be made after the expiry of a period of six months from the end of the period for which tax has not been deposited or return has not been filed or after the issue of notice for assessment under Section 29, whichever is earlier.
(2) The amount assessed in sub-section (1) after the adjustment of any amount deposited in advance in this behalf, if any, shall be payable by the dealer within thirty days from the date of service of the notice, or within a period of less than thirty days as may be determined by the assessing authority in the special circumstances and for the reasons to be recorded in writing.
(3) The provisional assessment under sub-section (1) shall not be made after the expiry of a period of six months from the date of making out the case, but the Commissioner may, for reasons to be recorded in writing in any particular case extend this time limit by a further period not exceeding six months.
(2) In the case of a dealer whose turnover as determined in the last assessment order passed subsequent to the first assessment after his registration does not exceed such limit as may be notified by the State Government in the Official Gazette in this behalf, the assessment of such dealer shall be made for two years at a time by one single order, after all the returns in respect of such period of two years have become due.
(3) In the case of a works contract, the assessment of a contractor shall be made on the basis of the work done in a year land the amount paid or deducted at source in that year, if any, in lieu of tax, and in the case of a contractor opting for payment of exemption fee in lieu of tax, on the basis of amount of exemption fee paid or deducted at source in a year, and such year shall be deemed to be his accounting year.
(4) Where the assessing authority, on scrutiny is satisfied that the return furnished by a dealer are correct and complete, it shall assess the tax on the basis of such returns.
(5) Where the assessing authority is not satisfied without requiring the presence of the dealer who has filed the returns or without production of accounts, registers and documents including any other evidence, that the returns are complete and correct, it shall serve on such dealer a notice requiring him on a date and place to be specified therein-
(a) to appear in person, or by an agent duly authorised in writing; or
(b) to produce or cause to be produced such accounts, registers and documents as the assessing authority may require, or
(c) to produce or cause to be produced any evidence on which he may rely in support of the returns filed or the statements made to the assessing authority.
(6) The assessing authority, after having examined the accounts, registers and documents produced or other evidence adduced before it and after issuing notice on specific points wherever necessary, shall, on the day specified in the notice issued under sub-section (5), or as soon as possible thereafter, assess the tax by an order in writing.
(7) The assessing authority after affording an opportunity of being heard, shall assess a dealer to the best of its judgement and determine the tax payable by him, if such dealer-
(a) has not filed all or any of the returns due for a year; or
(b) has filed any return or returns which appear to the assessing authority incomplete or incorrect; or
(c) has failed to comply with all the terms of a notice issued under sub-section (5); or
(d) has not regularly employed any method of accounting, or if the method employed is such that in the opinion of the assessing authority, assessment cannot properly be made on the basis thereof; or
(e) has with a view to avoid or evade tax, shown in his accounts, registers or documents, sale or purchase of any goods at a price which is lower than the prevailing market price of such goods; or
(f) has concealed any transaction of purchase or sale from his accounts, registers or documents or has avoided or evaded tax in any other manner.
(8) (a) No assessment order under this Section shall be passed after the expiry of two years from the end of the relevant assessment year or one year after coming into force of this act, whichever is later; however, the Commissioner may for reasons to be recorded in particular case may extent such time limit by a period not exceeding six months.
[(aa) Notwithstanding anything contained in clause (a), the period during which the assessment proceedings remain stayed or restrained under the orders of any competent court, shall be excluded in computing the period of limitation under clause (a).
(aaa) Notwithstanding anything contained in clause (a), the assessment orders pertaining to the assessment year 1997-1998, may be passed upto 13th September 2000.]
(b) Notwithstanding anything contained in sub-clause (a), where an assessment order is passed in consequence of or to give effect, any order of an appellate authority or the Tax Board or a competent court, it shall be completed within two years of the communication of such order to the assessing authority; however, the Commissioner may for reasons to be recorded in writing, extend in any particular case, such time limit by a period not exceeding six months.
(a) of a person who is liable to get registration but has not got himself registered; or
(b) in which, for any reason, the levy of tax or any fee or sum payable under the Act has been escaped wholly or in part; or
(c) wherein tax has been wholly or in part un-assessed or under assessed in any way or under any circumstances,
shall be deemed an escaped assessment and the assessing authority shall on the basis of the material on record or after making such enquiry as it may consider necessary, complete such assessment within the time limit provided in sub-section (3).
Explanation.- The assessment under this section shall not include that part of business which has already been assessed under Section 29.
(2) Where the Commissioner or a Deputy Commissioner (Administration) has reason to believe that a dealer has escaped assessment to tax in any manner provided in sub-section (1), he may at any time, subject to the time limit specified in sub- section (3), either direct the assessing authority to assess the tax or the fee or other sum or himself proceed to assess the same.
(3) No notice under sub-section (1) and (2) shall be issued in respect of any escaped assessment for any year after the expiry of five years and no assessment under the said sub-sections shall be completed after the expiry of eight years, from the end of the relevant assessment year; but this limitation shall not be applicable to any assessment to be made in consequence of, or to give effect to, any finding or direction contained in order passed by an appellate authority or the Tax Board or a competent court.
(2) A casual trader who is not registered shall, immediately on completion of a transaction of sale or purchase, for which he is liable to pay tax, report to the assessing authority having jurisdiction with reference to the place of such transaction or to the Incharge of the nearest check-post, the amount of sale or purchase price and the tax payable thereon and shall deposit the amount of tax with such assessing authority or Incharge of the check-post within such time and in such manner as such authority or Incharge may direct.
(3) Where a casual trader fails to make a report as required by sub-section (2), the assessing authority having jurisdiction or the Incharge of the nearest check-post may require such casual trader to make a report of the sale or purchase price and the tax due, failing which such assessing authority or Incharge of the check-post may assess to the best of its judgement the amount of tax due and direct the casual trader to pay the amount of tax within such time and in such manner as it may direct.
(4) Where a casual trader fails to pay the tax as directed by the assessing authority or the Incharge of the check-post under sub- sections (2) and (3), the goods belonging to such casual trader shall be detained until the tax is paid or adequate security for payment of tax is furnished.
(5) No order under sub-section (2) shall be passed after the expiry of one year from the date of making the report, and under sub-section (3) after the expiry of two years from the date of completion of the transaction.
(6) The amount of tax payable by a casual trader under subsection (2) or (3) shall be deemed to be a demand payable by a registered dealer and all the provisions of recovery under the Act shall apply accordingly to such demand.
(7) The assessing authority may in writing authorise any official subordinate to it to perform all or any of its functions to be performed under this Section.
[(8) The assessing authority may, suo motu or on an application of the casual trader, filed within 30 days of the date of deposition or realisation of tax, revise any order passed or action taken by the subordinate official, authorised under sub- section (7).]
(2) Estate under court of wards or business managed by other agencies. - Where the estate of a dealer, whether complete or part thereof, is under the control of Court of Wards, or where the business of a dealer is managed by the administrator, the Official Trustee, the Official Liquidator or Receiver or any Manager or Controller, appointed by him or under the orders of a court of Wards, Administrator, Official Trustee, Official Liquidator or Receiver or Manager or Controller in the like manner and to the same extent as it would be leviable upon and recoverable from the dealer and all the provisions of the Act and the rules made thereunder shall apply accordingly.
(2) Nothing contained in sub-section (1) shall apply to any collection by a dealer of any amount by way of tax in respect of any sale or purchase made by him of goods under this Act.
Explanation. - A mistake apparent from the record shall include an order which was valid when it was made and is subsequently rendered invalid by an amendment of the law having retrospective operation or by a judgement of the Supreme Court, the Rajasthan High Court or the Rajasthan Tax Board.
(2) No application for rectification shall be filed under subsection (1) after the expiry of a period of three years from the date of the order sought to be rectified.
(3) Where an application under sub-section (1) is presented to the assessing authority, appellate authority or Tax Board and a receipt thereof is obtained, it shall be disposed of within a period of one year from the date of presentation and where such application is not disposed of within the said period, the same shall be deemed to have been accepted.
(4) No rectification under this Section shall be made after the expiry of four years from the date of the order sought to be rectified.
(5) An order of rectification which has the effect of increasing the liability of a dealer in any way, shall not be made without affording him an opportunity of being heard.
[38. Reopening of ex-parte assessment. - (1) Where an assessment has been made ex-parte to the best of judgement of the assessing authority under section 27, 28, 29 or 30, the Deputy Commissioner (Administration may, on the application of the dealer made within thirty days of the date of service of the notice of demand in consequence of such assessment, by an order, direct the assessing authority, to cancel the assessment and proceed to make fresh assessment in accordance with law.
(2) Before issuing direction under sub-section (1), the Deputy Commissioner (Administration) should be satisfied that the applicant dealer did not receive notices or summons issued to him under section 27, 28, 29 or 30 or that he was prevented by sufficient cause from complying with any notice or summon issued to him for assessment.
(3) Where the order for cancellation of the assessment under sub- section (1) has been passed, the assessing authority shall make the fresh assessment within sixty days from the communication of the order passed by Deputy Commissioner (Administration) sub- section (1).]
(a) any person is a dealer; or
(b) any particular dealer is required to be registered; or
(c) any transaction is a sale, and if so, the sale price thereof; or
(d) any tax is payable in respect of any particular sale or purchase, or if tax is payable, the point and the rate thereof; or
(e) any particular thing done to any goods amounts to or results in the manufacture of goods;
the Commissioner shall make an order determining such question.
(2) Where any such question arises from any order already passed under the Act, no such question shall be entertained for determination under this Section, but such question may be raised by the party concerned in appeal against, or by way of revision of such order.
(3) The Commissioner under sub-section (1) may direct that the determination shall not affect the liability of any person under this Act, in respect of any sale or purchase effected prior to the determination.
(4) Where an order of the Commissioner passed in sub-section (1) is modified in any way in appeal or revision, the modified order shall be effective from the date of order passed in such appeal or revision.
(a) Dispute of jurisdiction; or
(b) Apprehension of mis-carriage of Justice; or
(c) Business convenience.
(2) In the face of cogent reasons adduced by a dealer in his application filed under sub-section (1), notwithstanding anything contained in Section 39, the Commissioner may stay the proceeding of the case expert for a period not exceeding one month and in no case beyond a period exceeding three months and such period of stay shall be excluded from the period of the time limit specified in respect of the disposal of such case.
(3) The Commissioner may after due notice to the dealer, by order in writing transfer a case from one officer or authority to other officer or authority; however, no notice to the dealer shall be necessary where the transfer is from one officer or authority to other officer or authority, whose offices are situated in the same city, town or village.
(4) Notwithstanding anything contained in sub-section (1), (2) and (3), the Commissioner may, at any time, for administrative reasons, transfer any case or cases from one officer or authority to other officer or authority, without issuing any notice to the dealer or dealers concerned.
Explanation.- The word "case" in relation to any dealer under this section shall mean any proceeding pending under the Act on the date of the order made under sub-section (2) or which may have been completed on or before such date or which may commence after such date.
CHAPTER V
Tax Liability, Recovery and Refund
Explanation I.- The interest, penalty, composition money or any fee payable under this act shall be deemed to be tax for the purpose of collection and recovery and for all matters ancillary or incidental thereto.
Explanation II.- The demand shall include any amount payable by a person or a dealer under the Act or the rules.
(2) The tax paid by a dealer or a person shall be adjusted against the tax determined as a result of an assessment made or the amount held payable in pursuance of an order passed, under this aCt and the balance of the amount shall be payable by such dealer or person within thirty days from the date of service of the notice, or within a period of less than thirty days, as may be determined by the Assessing Authority in the special circumstances and for reasons to be recorded in writing.
(3) In default of the payment of tax or demand payable under sub- section (1) or sub-section (2), the amount of tax or demand shall be recoverable in accordance with the provisions of this aCt including the provisions of the Rajasthan Land Revenue Act, 1956 (State Act 15 of 1956) and the Revenue Recovery Act, 1890 (Central Act 1 of 1890).
(4) Where an assessee or a person has presented an appeal to the Appellate Authority against an order passed by an assessing authority or any other officer, the said Appellate Authority, after registering such appeal and after having heard the appellant and the assessing authority or officer or any representative thereof, may stay the recovery of the disputed amount of tax or demand or any part thereof [for a period of six months from the date of such order or till the disposal of the appeal, whichever is earlier], on the condition that the said assessee or the person furnishes sufficient security to the satisfaction of the Assessing Authority or the Officer, as the case may be, in such form and in such manner as may be prescribed:
[Provided that the Appellate Authority may, for reasons to be recorded in writing, continue such stay, beyond the aforesaid period of six months, for a further period not exceeding three months.]
(5) The assessing authority may, subject to such conditions and restrictions as may be prescribed, in respect of any particular dealer or person and for reasons to be recorded in writing, extend the date of such payment and allow such dealer or person to pay any demand in installments.
(6) (a) Where the recovery of tax or demand or any part thereof is stayed under sub-section (4), the amount of such tax or demand ultimately found due shall be recoverable with interest as per provisions of the act, and such interest shall be payable on such amount from the date the tax or demand first become due.
(b) Where the payment of tax or demand is postponed by installments under sub-section (5), the dealer or the person shall be required to pay interest for the amount postponed and the period extended in accordance with the provisions of this Act.
[(7) Notwithstanding anything contained in this Act, the Commissioner may,-
(a) on the recommendation of the State Government defer the recovery of demand payable by an industrial unit declared as sick by the Board of Industrial and Financial Reconstruction constituted under the Sick Industrial Companies (Special Provisions) Act, 1985 (Central Act No. 1 of 1986) to such extent, for such period and on such conditions with regard to the payment or rate of interest as may be deemed proper.
(b) after having conducted such enquiry as he deems necessary and after recording his reasons for so doing, permit deferment of payment of tax arrears for a maximum period of three years and thereafter order recovery thereon in sixty monthly instalments in case of such sick industrial units and such industrial units facing incipient sickness as may be specified by the committee constituted for the purpose by the State Government.]
(2) Where a person dies and his executor, administrator or other legal representative does not continue his business except for the purpose of winding it up, such executor, administrator or legal representative shall be assessed as if he were the assessee and shall be liable to pay out of the estate of the deceased person, to the extend to which the estate is capable of meeting the charge, the tax assessed or other demand payable under the Act.
(a) such firm, association or family shall be liable to pay tax in respect of the turnover of the goods and other articles including plant and machinery of such firm, association or family as if there was no such dissolution, discontinuance or partition and all the provisions of this act, shall apply accordingly;
(b) such firm, association or family, as the case may be, shall be liable to pay tax on the goods and other articles including plant and machinery allotted to any partner or member thereof as if the goods or other articles including plant and machinery had been sold to such partner or member unless he holds a certificate of registration or obtains it within a period of three months from the date of such allotment;
(c) every person who was at the time of such dissolution, discontinuance or partition, partner or member of such firm, association or family and the legal representative of any such person who is deceased, shall, in respect of the turnover of such firm, association or family, be jointly and severally liable to assessment and payment of tax or other sum, and all the provisions of the Act, so far as may be, shall apply to such assessment in the liability for payment of tax or other sum;
(d) every person who obtains the whole or any part of the stock relating to the business of such firm, association of persons or Hindu undivided family, and gets himself registered within a period of three months from the date he obtains such stock shall be liable to pay tax on the sale or purchase of the goods made by him with effect from the date of such dissolution, discontinuance or partition, as the case may be.
Explanation.- "Transfer of entire ownership of business" means-
(a) transfer of business assets, debits and credits and stocks in trade, if any; or
(b) transfer of land, building and plant and machinery.
(2) When a dealer liable to pay tax transfers the ownership of a part of his business, the transferor shall be liable to pay tax in respect of the stock of goods and other articles including plant and machinery transferred alongwith the part of his business which is not transferred, as if the goods and other articles including plant and machinery have been sold by him, unless the transferee holds a certificate of registration or obtains it within a period of three months from the date of such transfer.
(2) Notwithstanding that a principal may not be liable to tax on the sale or purchase of any goods made within the State for any reason, nevertheless his agent shall be liable to pay tax on the sale or purchase of goods in accordance with the provisions of this Act.
(3) If the principal, on whose behalf the agent has sold, goods, shows to the satisfaction of the assessing authority that the tax has been paid by his agent on such goods under sub-section (1), the principal shall not be liable to pay tax again in respect of the same goods.
(2) When any partner retires from a firm before it is dissolved, he shall be liable to pay the tax, if any, remaining unpaid at the time of his retirement and also the tax, leviable upto the date of his retirement though it may be un-assessed on that date.
(i) such dealer or person has no notice of such proceeding pending against him; and
(ii) such transfer is made for adequate valuable consideration.
(a) any person from whom any amount is due or may become due to a dealer who has failed to pay due tax or other sum on demand by the assessing authority, or
(b) any person who holds or may subsequently hold any money for or on account of such dealer,
to pay into the Government Treasury or the bank authorised to receive money on behalf of the State Government, in the manner specified in the notice issued under this Section either forthwith or upon the money becoming due from him or being held by him, within the time specified in the notice (not being before the money becomes due or it is held), so much of the money as is sufficient to pay the amount due from the dealer in respect of the demand of tax and other sum under this Act, or the whole of the money when it is equal to or less than that demand.
Explanation.- For the purpose of this sub-section, the amount due to a dealer or money held for or on account of a dealer by any person shall be computed after taking into account such claims, if any, as may have fallen legally due for payment by such dealer to such person.
(2) The authority issuing a notice under sub-section (1) may at any time, or from time to time, amend or revoke any such notice or extend the time for making any payment in pursuance of this notice.
(3) Any person making any payment in compliance with a notice issued under sub-section (1) shall be deemed to have made the payment under the authority of the dealer and the treasury receipt or the challan of the bank for such payment shall constitute a good and sufficient proof of discharge of the liability of such person to the extent of the amount specified in the receipt or the challan.
(4) Any person, who discharges any liability by making payment to the dealer or otherwise, after service on him of the notice issued under sub-section (1), shall be personally liable to the State Government to the extent of the liability discharged or the amount of demand, whichever is less.
(5) Any amount or money which a person is required to pay under sub-section (1) or for which he is personally liable to the State Government under sub-section (4) shall, if it remains unpaid, be recoverable in accordance with the provisions of this Act.
(6) The provisions of this Section shall be without prejudice to any action that may be taken for the recovery of the arrears of tax and other sum, if any, due from a dealer.
(a) the dealer is under financial hardship and is not in a position to make full payment of the demand; or
(b) to do otherwise would cause genuine hardship to the dealer.
(2) Every order made under this Section shall be final and shall not be called into question by any civil court or any other authority.
(a) by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, if it does not exceed rupees five thousand;
(b) by the Deputy Commissioner (Administration), if it does not exceed rupees twenty thousand;
(c) by the Commissioner, if it exceeds rupees twenty thousand but does not exceed rupees one lac; and
(d) by the State Government, if it exceeds rupees one lac.
[55A. Constitution of Tax Settlement Board. - (1) Notwithstanding anything contained in this Act, the State Government may, by notification in the Official Gazette, constitute a Tax Settlement Board consisting of a Chairman and such other members, as it may deem fit, to resolve such disputes, as may be prescribed, relating to outstanding demand of tax, or arrears of tax, interest or penalty payable under this Act, and such Board shall undertake to resolve the dispute whenever so requested by the dealer or person concerned.
(2) The Tax Settlement Board shall have such powers and follow such procedure as may be prescribed.
(3) The order of settlement passed by the Tax Settlement Board shall be final and shall not be called in question in any civil Court or any other authority.]
(2) Where an amount or tax is collected at any check-post from any person who is not registered under the Act and such amount or tax is not found payable by him, or where an amount in lieu of tax for any work is deducted in any manner by an awarder from any bill of payment to a contractor, who is not liable to get registration under the Act, the amount so collected or deducted shall be refunded in the prescribed manner by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, in whose territorial jurisdiction such person or contractor ordinarily resides; and where such person or contractor does not reside in the State, then such refund shall be made by such officer who may be directed by the Commissioner.
(3) Any tax levied and collected under this Act, in respect of the sale or purchase inside the State of any declared goods which are subsequently sold in the course of inter-state trade or commerce and on which tax has been paid under the Central Sales Tax Act, 1956 (Central Act 74 of 1956), shall be refunded to the person making such sale or purchase in the course of inter-state trade or commerce, in such manner and subject to such conditions as may be prescribed.
(4) Notwithstanding anything contained in this Section or in any other law for the time being in force, a refund can be claimed only by the dealer or the person, who has actually suffered the incidence of tax; and the burden of proving the incidence of tax so suffered shall be on the dealer or the person claiming the refund.
CHAPTER VI
Interest, Penalties, Composition and Prosecution
(2) Subject to the provisions of sub-section (2) of Section 70, interest under sub-section (1) shall be calculated-
(a) at the time of assessment under any section or in continuation of such assessment; and
(b) on payment including adjustment of a demand in full.
(3) The liability to pay interest under the provisions of this section shall also arise for a period which is less than a month.
(a) where tax is required to be paid every month under Section 25, a penalty of rupees ten per day for the period during which the default in furnishing of such return continues, but not exceeding in the aggregate twenty percent of the tax so assessed; and
(b) in all other cases, a penalty of rupees five per day subject to a maximum limit of rupees five hundred, for the period during which the default in furnishing of such return continues.
(a) not being a dealer liable to pay tax under this Act, collects any amount by way of tax; or
(b) being a registered dealer, collects any amount by way of tax in excess of the tax payable by him; or
(c) otherwise collects tax in contravention of any of the provisions of the Act including Section 14,
the Assistant Commissioner or the Commercial Taxes Officer having jurisdiction or the assessing authority, as the case may be, shall forfeit the amount collected as tax or by way of tax, and may direct that such person shall pay by way of penalty a sum equal to double of such amount.
(2) The assessing authority of the contractor concerned shall be empowered to recover tax and to impose penalty under subsection (1).
(a) after expiry of two years from the end of the year in which the relevant assessment, reassessment or rectification order is passed; and
(b) if the assessment, reassessment or rectification order is subject matter of appeal, revision or other proceeding, after expiry of two years from the end of the years in which the order in appeal, revision or other proceeding is passed.
(2) (a) Subject to the provisions in clause (b) of this subsection no order for levy of interest shall be passed-
(i) after expiry of two years from the end of the year in which relevant assessment, reassessment or rectification order is passed; and
(ii) if the assessment, reassessment or rectification order is the subject matter of appeal, revision or other proceeding, after expiry of two years from the end of the year in which the order in appeal, revision or other proceeding is passed.
(b) No order for levy of interest in the case of recovery of a demand shall be passed after expiry of two years from the end of the year in which such demand in full is recovered or adjusted or partly recovered and partly adjusted.
Explanation.- In computing the period of limitation under this Section, the period during which the proceeding for imposition of penalty or levy of interest remains stayed or restrained under the orders of any competent authority or court, shall be excluded.
(a) though not registered under the Act, yet falsely represents that he is a registered dealer at the time of any sale or purchase made by him or at the time of making any statement or declaration before any officer or authority appointed or constituted under the Act; or
(b) knowingly prepares or produces false accounts, registers or documents, or knowingly furnishes false returns in relation to his business, or makes a false disclosure or averment in any statement required to be recorded or in any declaration required to be filled under this act or the rules; or
(c) fraudulently avoids or evades tax or deliberately conceals his tax liability in any manner; or
(d) fails to pay the amount of any demand notice and a period of not less than six months has elapsed since the receipt of the demand notice by him; or
Explanation. - An offence under this clause shall be deemed to be a continuing offence until full payment is made;
(e) deliberately disregards a notice issued [under Section 53 and 93]; or
(f) prevents or obstructs in any manner competent officer under the Act, to enter, inspect and search the business place or nay other place where the goods or the accounts, registers and documents are believed to be kept, or prevents or obstructs such officer to seize the goods or the accounts, registers and documents; or
(g) fails to stop the vehicle or carrier transporting the goods, of which he is the driver or otherwise Incharge, for being inspected in accordance with the provisions of this Act, or prevents or obstructs the inspection of the goods, or the vehicle or the carrier transporting the goods, by the Incharge of a checkpost or other officer empowered in this behalf to discharge his duties; or
(h) imports into or exports from, the State of Rajasthan, any goods showing incorrect or fictitious names or addresses of consignors or consignees or incorrect details of goods or incorrect particulars in vouchers or way bills or goods receipts or other documents accompanying the goods while in movement; or
(i) aids or abets any person in the commission of any such offence as aforesaid;
on a complaint being made against such person by the assessing authority or any other competent officer after having obtained sanction from the Deputy Commissioner (Administration) having jurisdiction, he shall, on conviction by a Judicial Magistrate having jurisdiction, be punishable with simple imprisonment for a term which may extend to six months and with fine not exceeding rupees five thousand, and for the offences covered under clauses (b), (c), (f) or (g), with a minimum sentence of simple imprisonment of three months.
(2) Where an offence under this Section is committed with regard to a business, every person, who was responsible for the conduct of the business at the time when the offence was committed or who was answerable for a legal lapse in any manner by his action or omission, shall be liable to be proceeded against and punished under this Section.
(3) Without prejudice to the provisions contained in sub-section (2), where an offence under this Section is committed by a firm or a company and it is found that the offence has been committed with the consent or connivance of, or is attributable to any neglect, on the part of any partner of the firm, or Chairman-cum-Managing Director, Managing Director, Executive Director or Director of the Company, such Partner, Chairman-cum-Managing Director, Managing Director, Executive Director or Director, shall be liable to be proceeded against and punished under this Section.
(4) Any proceeding under this Act including the proceeding of assessment, reassessment, rectification or recovery other than the proceeding for imposition of penalty, shall be carried on without prejudice to any prosecution under this Section.
(2) The Deputy Commissioner (Administration), whether or not an assessment order under any Section of the Act has been passed, may accept from the person who made the application under sub- section (1), by way of composition of the offence in lieu of penalty or prosecution-
(i) a sum equal to the amount of tax avoided or evaded in any manner and at any time; and
(ii) a sum equal to the tax payable but not required to be paid on account of the use of the declaration form.
(3) Notwithstanding anything contained in sub-section (1) and (2), on an application by a person admitting the offence committed by him under sub-section (8) of Section 77 or subsection (5) or (6) of Section 78, the assisting authority, the officer authorised under sub-section (4) of Section 77, the officer empowered under sub-section (3) of Section 78 or the Incharge of a check-post, as the case may be, may accept composition money from such person in lieu of penalty or prosecution, which shall be equal to the amount of four times of the tax leviable on the goods involved or twenty five percent of the value of such goods, whichever is less.
(4) The composition of offence in lieu of penalty or prosecution under this Section shall be without prejudice to the liability of the person charged with the offence, to pay tax with interest under this Act.
(5) On the payment of the amount of composition determined under sub-section (1), no further proceeding under the provisions of this Act for imposition of penalty or launching of prosecution for the same offence, shall be initiated.
(6) Notwithstanding anything contained in Section 84, no appeal shall lie or subsist against an order of composition made under this Act.
(7) Notwithstanding anything contained in Section 54, no amount of composition accepted and no amount of interest levied under this Section, shall be waived or reduced by the Commissioner.
(2) Every officer so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminals Procedure, 1973 (Central Act 2 of 1974) upon the Officer-in-Charge of a Police Station for the investigation of a cognizable offence.
CHAPTER VII
Maintenance and Keeping of Accounts
(2) Every manufacturer liable to pay tax under this Act shall, in addition to accounts referred to in sub-section (1), maintain a stock book of raw materials used and finished goods produced.
(3) The accounts required to be maintained under sub-section (1) shall be kept by the dealer at the place (s) of business as recorded in his certificate of registration, and the stock book at referred to in sub-section (2) shall be kept at the place where manufacturing activity is carried on; however, final accounts, annual statements, registers and documents shall be kept at the principal place of business.
(4) Where a dealer has established branches at places in the State other than the principal place of business, the necessary accounts, registers and documents relating to the business activities being carried on at each branch shall, without prejudice to the provisions of sub-section (3), be kept by him at such branch.
(5) The accounts, registers and documents relating to a year shall be preserved and kept by a dealer for six years excluding the year to which they relate, and this period of six years shall be deemed extended by such time until any pending proceeding referring thereto under the Act in finally disposed of.
[76. Registered dealers to issue bill or cash memorandum. - (1) Every registered dealer shall, for each sale of goods exceeding rupees two hundred in value made by him, issue to the purchaser, a bill or cash memorandum signed and dated by such dealer or his manage, agent or servant showing such particulars as may be prescribed and a counterfoil or duplicate of such bill or cash memorandum shall be kept by him.]
CHAPTER VIII
Inspection, Search Seizure and Anti-Evasion Provisions
(a) to inspect or survey the place of business of a dealer or any other place where it is believed by such authority or officer that business is being done or accounts are being kept by such dealer;
(b) to direct such dealer to produce accounts, registers and documents relating to his business activities for examinations;
(c) to inspect the goods in the possession of the dealer or in the possession of anybody else on behalf of such dealer, wherever such goods are placed;
(d) to make search of such place including the search of the person found there, where concealment of facts relating to business is suspected;
(e) to break open the door of any premises or to break open any almirah, box, receptacle in which any goods, accounts, registers or documents of the dealer are suspected to be concealed, where access to such premises, almirah, box or receptacle is denied;
(f) to record the statement of the dealer or his manager, agent or servant or to take extracts from any record and to put identification marks on accounts, registers or document and on any door, almirah, box or receptacle.
Explanation.- There shall be a presumption in respect of goods, accounts, registers or documents, which are found at nay place of business of a dealer during any inspection or search that they relate to his business unless the contrary is proved by him.
(2) The power under clauses (d) and (e) of sub-section (1) shall be exercised by the Inspector in the presence of an authority not below the rank of Assistant Commercial Taxes Officer.
(3) Where any accounts, registers or documents are produced before any assessing authority or any officer not below the rank of Assistant Commercial Taxes Officer in any proceeding under the Act, such authority or officer may, for reasons to be recorded in writing impound and retain them in its custody for a period not exceeding six months, and shall give the dealer or any other person who has produced such accounts, registers or documents a receipt of the same, and the dealer may obtain copy of such accounts, registers or documents on payment of copying fee as may be prescribed.
(4) Where at the time of inspection, the assessing authority or any officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf has reason to suspect that the dealer is attempting to avoid or evade tax or is concealing his tax liability in any manner, it may, for reasons to be recorded in writing seize such accounts, registers or documents of the dealer as it may consider necessary and shall give the dealer or any other person from whose custody such accounts, registers or documents are seized a receipt for the same, and may retain the same in its custody for examination, enquiry, prosecution or other legal action for a period not exceeding six months, and the dealer may obtain copy of such accounts, registers or documents on payment of copying fee as may be prescribed.
(5) The accounts, registers or documents impounded under sub- section (2) or seized under sub-section (4) could be retained even beyond a period of six months and upto a maximum period of two years from the date of impounding or seizure, as the case may be, by such authority or officer, after having obtained permission in writing of the Commissioner or the Deputy Commissioner (Administration) authorised by the Commissioner.
(6) The assessing authority or any other officer not below the rank of Assistant Commissioner Taxes Officer authorised by the Commissioner under sub-section (4) may seize any goods liable to tax, which are found in the possession of a dealer or in the possession of anybody else on behalf of such dealer and which are not accounted for in his accounts, registers or documents maintained in the course of his business; and a list of goods so seized shall be prepared by such authority or officer and a copy thereof shall be given to the dealer or any other person from whose custody such goods are seized.
(7) Where it is not feasible to seize the accounts, registers or documents under sub-section (4) or the goods under sub-section (6), the assessing authority or the officer concerned may serve on the owner or the person who is in immediate possession or control thereof an order that he shall not remove, part with or otherwise deal with them except with the previous permission of such authority or officer, which may, after serving such order, take such steps as may be deemed necessary under the circumstances.
(8) The assessing authority or the officer referred to in subsection (6) may, after having given the dealer an opportunity of being heard and after having held such further enquiry as it may consider fit, impose on him for the possession of goods not accounted for, whether seized or not under sub-section (6), a penalty equal to the amount of five times of the tax leviable on such goods or thirty percent of the value of such goods, whichever is less; and such authority or officer may release the goods, if seized, on payment of the penalty imposed or on furnishing such security for the payment thereof as it may consider necessary.
(9) The assessing authority or other officer as referred to in sub-section (6), may require any person-
(a) who transports or holds in custody any goods of a dealer, to give any information in his possession in respect of such goods or to allow inspection thereof, as the case may be; and
(b) who maintains or has in his possession any accounts, registers or documents relating to the business of a dealer, to produce such accounts, registers or documents for inspection.
(2) The driver or the person incharge of a vehicle or carrier or of goods is movement shall-
(a) carry with him a goods vehicle record including "challans" and "bills", bills of sale or despatch memos and prescribed declaration forms;
[(b) stop the vehicle or carrier at every check-post, and while entering and leaving the limits of the State, bring and stop the vehicle at the nearest check-post, set up under sub-section (1);]
(c) produce all the documents including prescribed declaration forms relating to the goods before the Incharge of the check- post;
(d) give all the information in his possession relating to the, and
(e) allow the inspection of the goods by the Incharge of the check-post or any other person authorised by such Incharge.
Explanation.- For the purposes of this chapter-
(i) "vehicle or carrier" shall include any means of transportation including an animal to carry goods from one point to another point;
(ii) "goods" shall include animals also; and
(iii) "goods in movement" shall means-
(a) the goods which are in the possession or control of a transporting agency or person or other such bailer;
(b) the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and
(c) the goods which are being carried by a person.
[(2A) The State Government may require by notification that the documents required to be furnished under sub-section (2), shall be furnished by means of such electronic devices, and be accompanied by such procession fee, as may be prescribed.]
(3) Where any goods are in movement within the territory of the State of Rajasthan, an officer empowered by the State Government in this behalf may stop the vehicle or the carrier or the person carrying such goods, for inspection, at any place within his jurisdiction land the provisions of sub-section (2) shall mutatis mutandis apply.
(4) Where any goods in movement, other than exempted goods are without documents, or are not supported by documents as referred, to in sub-section (2), or documents produced appear false or forged, the Incharge of the check-post or the officer empowered under sub-section (3), may-
(a) direct the driver or the person incharge of the vehicle or carrier or of the goods not to part with the goods in any manner including by retransporting or rebooking, till a verification is done or an enquiry is made, which shall not take more than seven days;
(b) seize the goods for reasons to be recorded in writing land shall give a receipt of the goods to the person from whose possession or control they are seized;
(c) release the goods seized in clause (b) to the owner of the goods or to anybody else duly authorised by such owner, during the course of the proceeding in the adequate security of the amount equal to the estimated value of the goods is furnished.
(5) The Incharge of the check-post or the officer empowered under sub-section (3), after having given [the owner of the goods or a person authorised in writing by such owner or the person incharge of the goods] a reasonable opportunity of being heard and after having held such enquiry as he may deem fit, shall impose on him for possession or movement of goods, whether seized or not, in violation of the provisions of clause (a) of sub-section (2) or for submission of false or forged documents or declaration, [a penalty equal to thirty percent of the value of such goods].
(6) During the pendency of the proceeding under sub-section (5), if anybody appears before the Incharge of the check-Post or the officer empowered under sub-section (3) and prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said Incharge or the officer on being satisfied may permit him to be impleaded as a party to the case; and thereafter, all the provisions of this section shall mutatis mutandis apply to him.
(7) The Incharge of the check-post or the officer empowered under sub-section (3) may release the goods to the owner of the goods or to anybody else duly authorised by such owner, it seized and not already released under clause (c) of sub-section (4), on payment of the penalty imposed under sub-section (5) or on furnishing such security for the payment thereof, as such In charge or officer may consider necessary.
(8) Where the driver or the person incharge of the vehicle or the carrier is found guilty for violation of the provisions of subsection (2), subject tot he provisions of sub-section (10), the Incharge of the check-post or the officer empowered under subsection (3) may detain such vehicle or carrier and after affording an opportunity of being heard to such driver or person incharge of the vehicle or the carrier, may impose a penalty on him as provided in sub-section (5).
(9) The Incharge of the check-post or the officer empowered under sub-section (3) may release the vehicle or the carrier on the payment of the amount of penalty imposed under sub-section (8) or on furnishing such security as may be directed by such Incharge or officer.
(10) Where a transporter, while transporting goods, is found to be in collusion with a trader in avoid or evade tax, the incharge of the check-post or the officer empowered under sub-section (3) shall detain the vehicle or carrier of such transporter and after affording him an opportunity of being heard and with the prior approval in writing of the Deputy Commissioner (Administration) having jurisdiction, may confiscate such vehicle or carrier.
[(10A) Notwithstanding anything contained in this section, where the driver of the person incharge of the vehicle or the carrier abstains from bringing or stopping the vehicle or carrier at the nearest check-post as provided under clause (b) of subsection (2), the incharge of the check-post or the officer empowered under sub-section (3) may detain such vehicle or carrier and, after affording an opportunity of being heard to the owner or a person duly authorised by such owner or the driver or the person in-charge of the vehicle or carrier, may impose a penalty equal to fifty percent of the value of such goods.]
[(11) If a transporter fails to give information as required from him under clause (d) of sub-section (2) about the consignor, consignee or the goods within such time as may be specified or transports the goods with forged documents, besides imposing the penalty under sub-section (5), it shall be presumed that the goods so transported have been sold in the State of Rajasthan by him and he shall be deemed to be a dealer for those goods under this Act.
(12) The provisions of this Act shall, for the purpose of levy, collection and assessment of tax, determination of interest, payment and recovery of tax and interest, appeal, review or revision, apply to the transporter deemed to be a dealer under sub-section (11).]
[79. Establishment of check-post and collection of tax on contract basis. - (1) Where the State Government is of the opinion that without establishing a departmental check-post, it is in public interest to collect tax on contract basis, in respect of all kinds of building stones, marble and granite in all their forms, gitti, bazri, all other goods specified under clause (9) of section 2 and animals at a particular check-post or for a specified area, it may direct the Commissioner to collect such tax through a contract, at such check-post or for such area, at the rates as may be notified under the Act from time to time in the manner and on such terms and conditions as may be prescribed, for a period not exceeding two years at a time.
Explanation. - For the purposes of this section any transaction involving buying, supplying, distributing, carrying or otherwise disposal of the goods or the animals referred to above, shall be construed to be sale.
(2) A contractor covered by sub-section (1), shall deposit the entire amount of tax collected subject to revision on account of any increase or decrease in the rate of tax or grant of exemption from tax, in such manner and within such time as may be prescribed, and all the provisions of this Act including the provisions of recovery and interest shall, so far as may be, apply to such contractor.
(3) Where the period of a contract entered into under sub-section (1) expires and no further contract is awarded, the same contract may be extended by the Commissioner, for a further period of three months or up to the date of the award of the next contract, whichever is earlier, and the extended period shall be governed by the terms and conditions of the original contract.
(4) The contractor shall not collect tax on the goods under subsection (1) exceeding the amount of tax leviable thereon under the provisions of the Act.
(5) Where a contractor violates the provisions of sub-section (4), the Commissioner or any officer not below the rank of Assistant Commercial Taxes Officer authorized by the Commissioner, shall, after affording an opportunity of being heard, direct that such contractor shall pay by way of penalty, in addition to the amount of excess tax collected, a sum equal to double the amount of excess tax collected by him or any other person in this behalf.
(6) Where a contractor violates any of the terms or conditions of the contract, the Commissioner may, after affording an opportunity of being heard and recording reasons in writing, terminate the contract at any time and shall be empowered to recover the full amount of tax as stipulated under the contract from such contractor, as if such amount was a demand of tax under the Act.]
(2) Where such owner, driver or person incharge fails to deliver such transit pass in respect of any goods in accordance with the provisions of sub-section (1) or is found to have suppressed or given false particulars of any consignment of goods in his application for issue of transit pass, it shall be presumed that such goods have been sold within the State by the owner, the driver or the person incharge of the vehicle or the carrier or the goods and after having afforded an opportunity of being heard to such owner, driver or person incharge, any officer not below the rank of Assistant Commercial Taxes Officer as may be authorised by the Commissioner, shall make an order that notwithstanding anything contained in this Act, such owner, driver or person incharge shall, pay tax on such sale together with the penalty equal to double the amount of such tax.
(3) The system of transit pass as provided in sub-sections (1) and (2) shall come into force from such date and at such check-post as may be notified by the Commissioner from time to time.
(2) Any registered dealer or any other person by whom any goods taxable within the State of Rajasthan are despatched from within the State to a place outside the State either in the course of inter-State trade or commerce or for sale outside the State, such registered dealer or other person shall, unless otherwise prescribed, furnish or cause to be furnished a prescribed declaration form obtained from the prescribed authority as part of the documents specified in sub-section (2) of Section' 78, before the Incharge of the exit check-post of the State.
(2) Every such clearing or forwarding agent shall furnish to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, such particulars and information in such form and manner as may be prescribed.
(3) Where any clearing or forwarding agent violates any of the provisions of sub-section (1) or sub-section (2), the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, may, after affording a reasonable opportunity of being heard, direct him to pay an amount by way of penalty-
(a) in case of violation of provisions of sub-section (1), not more than Rs. 2000/- and not less than Rs. 1000/-; and
(b) in case of violation of provisions of sub-section (2), equal to the amount of tax leviable at the full rate on the value of the goods in respect of which violation has been made.
[83. Special provisions relating to under-billing. - (1) Where the assessing authority or an officer not below the rank of an Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf, has reasons to believe that the value of the goods shown in the sale or purchase bill is less than the fair market price of such goods, he may seize the goods and shall conduct an enquiry to determine the actual market price of such goods and where, after such enquiry, he is satisfied that the price shown in the sale or purchase bill is less than the market price, he may, after seeking approval of the concerned Deputy Commissioner (Administration), proceed to realise the amount of tax to be paid as per such approved market price of the goods in addition to the tax already in respect of such goods alongwith a penalty equal to the additional amount of tax so levied, from the owner or the incharge of such goods.
(2) In case the owner or the incharge of the goods fails to deposit such amount within the specified time, the goods so seized shall be sold by auction and the additional amount as determined under sub-section (1) along with the expenses of auction, shall be realised out of such sale proceeds by the assessing authority or said authorised officer.
(3) The owner or the incharge of the goods shall be afforded a reasonable opportunity of being heard before initiating action under sub-section (1) or (2)].
CHAPTER IX
Appeals and Revisions
(2) The appeal shall be presented within sixty days of the date on which the order sought to be appealed against is communicated; but the appellate authority may admit an appeal even after the said period of sixty days if it is satisfied that the appellant had sufficient cause for not preferring the appeal within the said period.
(3) Notwithstanding anything contained in sub-section (4) of Section 42, no appeal under this Section shall be entertained unless it is accompanied by a satisfactory proof of the payment of tax or other amounts admitted by the appellant to be due from him or of such installment thereof as might have become payable, [and in case of an appeal from an ex-parte assessment order, five percent of, and in other cases, ten percent of the remaining demand over and above the admitted tax or other amount].
(4) Notwithstanding that an appeal has been preferred to the appellate authority, the tax or other sum shall, subject to the provisions contained in sub-section (4) and (5) of Section 42, be paid in accordance with the order against which an appeal has been preferred.
(5) The appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(6) The following shall have the right to be heard at the hearing of the appeal-
(a) the appellant, either in person or by the authorised representative;
(b) the authority or officer against whose order the appeal has been preferred either in person or by a representative.
(7) The appellate authority may, before disposing of any appeal make such further enquiry as it thinks fit, or may direct the assessing authority or the officer against whose order appeal has been preferred to make further enquiry and report the result of the same to the appellate authority and in disposing of the appeal the said authority may-
(a) in the case of an order of assessment, interest or penalty-
(i) confirm, enhance, reduce or annual the assessment, interest or penalty; or
(ii) set aside the order of assessment, interest or penalty and direct the assessing authority to pass fresh order after such further enquiry as may be directed; and
(b) in the case of any other order, confirm, cancel, vary or remand such order.
(8) The appellate authority shall sent a copy of the order passed by it to the appellant, the assessing authority, the Deputy Commissioner (Administration) concerned and the Commissioner.
(a) an order of the State Level Screening Committee or the District Level Screening Committee passed under the Incentive Schemes or Deferment Schemes notified under [x x x] Section 15 or under sub-section (3) of Section 25;
(b) an order passed by the Commissioner with regard to determination of a disputed question under Section 40 or in any proceeding in exercise of his revisional powers under Section 87;
[(bb) an order passed by the Commissioner or a Deputy Commissioner (Administration) under sub-section (2) of section 30 or an order passed by the Deputy Commissioner (Administration) under sub-section (1) of section 38;]
(c) an order passed by an appellate authority.
(2) Any [person] aggrieved by any order referred to in clauses (a), (b), [(bb)] and (c) of sub-section (1), may file an appeal before the Tax Board within ninety days of the date on which the order sought to be appealed against is communicated to him in writing.
(3) [Notwithstanding anything contained in sub-section (2), the Commissioner or a Deputy Commissioner (Administration)] authorised specially or generally by the Commissioner may, if aggrieved by any order referred to in clauses (a), (b) and (c) of sub-section (1), direct any officer or Incharge of a check-post to file an appeal before the Tax Board and such officer or Incharge shall file such appeal under his signatures within one hundred and eighty days of the date on which the order sought to be appealed against is communicated in writing to the Commissioner or the Deputy Commissioner.
(4) If an appeal is filed by a dealer under clause (a) of subsection (1) against an order of refusal of the benefit of exemption from tax or deferment of tax, the Commissioner shall be a necessary party as respondent.
(5) The respondent may, on receipt of notice that an appeal against an order referred to in sub-section (1) has been preferred by the appellant, notwithstanding that he may not have appealed against such order, within one hundred and twenty days in the case of an officer of the Commercial Taxes Department and within sixty days in the case of a dealer, of receipt of the notice, file a memorandum of cross-objections verified in the prescribed manner, against any part of the said referred order and such memorandum shall be disposed of by the Tax Board as if it were an appeal within the time specified in sub-section (2) or (3).
(6) The Tax Board may admit an appeal or permit the filing of memorandum of cross-objections after the expiry of the limitation provided in sub-sections (2), (3) and (5), if it is satisfied that there was sufficient cause for not presenting the same within that limitation.
(7) An appeal to the Tax Board shall be made in the prescribed form and shall be verified in the prescribed manner.
(8) The Tax Board, during the pendency of an appeal before it, shall not stay any proceeding but it may, on an application in writing from the dealer, stay the recovery of the disputed amount of tax, fee, interest or penalty or any part thereof on the condition of furnishing adequate security to the satisfaction of the assessing authority; and the amount found ultimately due shall be subject to interest from the date it became first due, in accordance with the provisions of this Act.
(9) Notwithstanding that an appeal against an order has been preferred to the Tax Board, the tax, fee, interest or penalty shall be paid in accordance with the order against which appeal has been preferred, unless recovery of such tax, fee, interest or penalty has been stayed by the Tax Board.
(10) The Tax Board, shall, with the previous sanction of the State Government, make, by notification in the Official Gazette, regulations consistent with the provisions of this act and the rules made thereunder for regulating its own procedure and the procedure of the benches thereof in all matters arising out of the exercise of its powers or the discharge of its functions; however, until the regulations are made, the Tax Board shall, subject tot he provisions of this Act and the rules made thereunder, have power to regulate its own procedure and the procedure of the benches thereof in all matters arising out of the exercise of its powers and discharge of its functions.
(11) The Tax Board shall, after giving both the parties to the appeal an opportunity of being heard, pass such order thereon as it thinks fit and send a copy thereof to the appellant, the assessing authority, the authority whose order was appealed against and the Commissioner.
(2) The Commissioner may, if he feels aggrieved by any order passed by the Tax Board under sub-section (11) of Section 85, [or under sub-section (1) of section 37] direct any officer or Incharge of a check-post to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer or Incharge of a check-post shall make the application to the High Court within one hundred and eighty days of the date on which the order sought to be revised is communicated in writing to the Commissioner.
(3) The application for revision under sub-section (1) or subsection (2) shall state the question of law involved in the order sought to be revised, and the High Court may formulate the question of law in any form or allow any other question of law to be raised.
(4) The High Court shall after hearing the parties to the revision, decide the question of law stated to it or formulated by it, and shall thereupon pass such order as is necessary to dispose of the case.
(5) Any person feeling aggrieved by an order passed under sub- section (4) may apply for a review of the order to the High Court and the High Court may make such order thereon as it thinks fit.
(2) No order or direction under sub-section (1) shall be passed or issued by the Commissioner if a period of five years has already elapsed from the date on which the order sought to be revised was passed.
(a) a notice or summons issued under this Act for the purpose of assessment or for any other purpose including for recording statements; or
(b) a direction to maintain certain accounts or furnish certain information, statement, statistics or return; or
(c) an order for impounding, seizure or retention of accounts, registers or documents; or
(d) an interim order other than an order of provisional assessment, passed in assessment or other proceeding subject however, it will be open to the party aggrieved to challenge such interim order in any appeal or revision preferred against the final order; or
(e) any guide-lines formulated, instructions issued, directions given or orders passed by the Commissioner under Section 93 of the Act.
CHAPTER X
Officers, Powers and Immunities
(2) The Tax Board shall, subject to any direction given by the State Government, sit at such place or places as it may deem fit.
(3) The State Government shall prescribe the qualifications of persons who shall be eligible for appointment as Chairman and member of the Tax Board, the method of their selection for appointment and conditions of their service.
(4) The constitution of the Tax Board shall not be deemed to be invalid if any vacancy occurs or continues on account of death, resignation, retirement, transfer, expiry or termination of the appointment, or due to temporary absence of the Chairman or of any member.
(2) For the purposes of official use, the Commissioner may, by notice in any newspaper, or in such other manner as he deems proper, call upon all dealers or any class of dealers [or any person] to furnish such information, statement or return as may be specified in the notice issued in this behalf.
(a) enforcing the attendance of any person and examining him on oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commission for examination of witness.
and the proceeding before the said officer or authority shall be deemed to be a judicial proceeding within the meaning of Section 193, 196 and 228 of the Indian Penal Code (Central Act XLV of 1860).
(a) by a court in connection with any proceeding before it; or
(b) by a police officer in connection with any investigation of a case; or
(c) by any Government department for any official purpose;
the assessing authority may furnish the information under his possession to such court, police officer or Government department.
(2) Where any information as referred to in sub-section (1) is required by a person other than a court, a police officer or a Government department, such person shall make an application to the Commissioner in the prescribed [manner] and on payment of a prescribed fee, and the Commissioner may after he is satisfied that there are no considerations justifying its refusal, furnish or cause to be furnished the information to the applicant.
CHAPTER XI
Miscellaneous Provisions
(2) The State Government shall be exempted from court fee leviable under this Act and the rules made thereunder.
[97A. Power to charge composition fee. - The State Government in the public interest may notify composite fee in lieu of exemption fee, composition fee or amount, or any other fee payable under the Act.]
(2) No order under sub-section (1) shall be made after the expiration of three years from the date of commencement of this Act.
(3) Every order made under sub-section (1) shall be laid before the House of the State Legislature.
(2) All rules made under this Act, shall be laid, as soon as may be after they are so made, before the House of the State Legislature, while it is in session, for a period of not less than fourteen days which may be comprised in one session or in two successive sessions and if before the expiry of the sessions in which they are so laid or in the session immediately following, the House of the State Legislature makes any modification in any of such rules or resolves that any such rules should not be made, such rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.
(2) The repeal under sub-section (1) shall not-
(a) revive anything not in force or existing at the time at which the repeal takes effect; or
(b) affect the previous operation of the Old Sales Tax Act or anything done or suffered thereunder; or
(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under the Old Sales Tax Act; or
(d) affect any penalty, forfeiture or punishment incurred or inflicted in respect of any offence or violation committed under the provisions of the Old Sales Tax Act; or
(e) affect any investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy in respect of any such right, privilege, obligation, liability, forfeiture or punishment as aforesaid;
and any such investigation, enquiry, assessment, proceeding, any other legal proceeding or remedy may be instituted, continued, or enforced and any such penalty, forfeiture or punishment may be imposed as if the New Sales Tax Act had not been enacted.
(3) All rules made and notifications issued under the provisions of the Old Sales Tax Act and/or the rules made thereunder, in force on the date of the commencement of the New Sales Tax Act, shall remain in force unless such rules and notifications are superseded in express terms or by necessary implication by the provisions of the New Sales Tax Act or the rules made or notifications issued thereunder.
(4) Any reference of any section of the Old Sales Tax Act in any rule, notification, regulation or circular shall be deemed to refer to the relevant corresponding section of the New Sales Tax Act, until necessary amendments are made in such rule, notification, regulation or circular.
(5) The modified limitations or the newly introduced limitations provided in the New Sales Tax Act shall apply prospectively, and all events occurred and all issues arose prior to the date of commencement of this act, shall be governed by the limitations provided or the provisions contained, in the old Sales Tax Act.
Notifications Under The Rajasthan Sales Tax Act, 1994
(Rajasthan Act 22 of 1995)
Section 4
[Notification No. F.4(67) FD/Tax/2004-22, dated 12-7-2004, Published in Rajasthan Gazette Extraordinary, part 4(ga), dated 12-7-2004, page 162]
As amended by the following notifications:-
Note:- It repeals Notification dated 22-3-2002 as amended from time to time.
S.O. 62. - In exercise of the powers conferred by Section 4 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), and in supersession of this Department Notification No. F. 4(30)FD/Tax Div./2002-143, dated 22.3.2002 (as amended from time to time), the State Government being of the opinion that it is expedient in the public interest so to do, hereby provides that with immediate effect the rate of tax payable by a dealer in respect of the goods specified in Column 2 of the List annexed hereto, shall be as shown against them in Column 3 of the said List:-
List
| Sr. No. | Description of goods | Rate of tax (%) |
| (1) | (2) | (3) |
| 1. | Precious metals viz. Silver, Gold, Platinum, Palladium Rhodium, Iridium, Ruthenium and Osmium in unwrought form i. e. Bars, Slabs, Sponge, Ingots of these metals. | 1 |
| 2. | Articles including coins, medals, ornaments and jewellery made of Precious Metals and Alloys thereof as mentioned at S. No. 1, with or without precious or semiprecious stones including diamonds. | 1 |
| 3. | Textile fabrics impregnated, rubberised, coated, covered or laminated and conveyor belts or beltings. | 1 |
| 4. | Gram, dal and besan thereof. | 2 |
| 5. | Gwar whether whole or splitted including dal whether refined or not. | 2 |
| 6. | Moth and its dal and Barly including its flour. | 2 |
| 7. | Sugarcane. | 2 |
| 8. | Tent, chholdari, shamiana and kanat. | 2 |
| 9. | Aluminum utensils, bhagola and gagar made of iron. | 2 |
| 10. | All kinds of sports goods. | 2 |
| 11. | Khandsari sugar on which the additional excise duty is not levied under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (as amended from time to time), and sugar imported from other countries. | 2 |
| 12. | Plastic granules and powder, plastic colour master batch, plastic compound and plastic scrap. | 2 |
| 13. | Hides and skins as defined in clause (iii) of Section 14 of the Central Sales Tax Act, 1956. | 2 |
| 14. | Toys other than electronic toys. | 2 |
| 15. | Agarbatti | 2 |
| 16. | Copper wire including super enamelled copper wire submersible copper winding wire and.double cotton covered copper wire. | 2 |
| 17. | Spectacles their frames and lenses. | 2 |
| 18. | Calcium carbide. | 2 |
| 19. | All kinds of synthetic gems and stones and all kinds of precious and semi precious gems and stones (including kharad), pearls (whether rteal or cultured) and diamonds. | 2 |
| 20. | Handmade Safety matches. | 2 |
| 21. | Castor seeds and kali arandi (Ratanjot). | 2 |
| 22. | Zinc oxide. | 2 |
| 23. | Poppy seed. | 2 |
| 24. | Non-ferrous metal scrap including burada. | 2 |
| 25. | Raw wool, wool waste and wool-tops. | 2 |
| 26. | Hand pumps and submersible pumps and parts thereof. | 4 |
| 27. | Chemicals including refringerants and cooling gases, hydrogen peroxide and bleaching powder. | 4 |
| 28. | Edible Gond. | 4 |
| 29. | Cotton as defined in clause (ii) of Section 14 of the Central Sales Tax Act, 1956 including absorbent cotton wool 1. P. & cotton waste. | 4 |
| [29-A. | Cotton yarn as defined in clause (iib) of Section 14 of the Central Sales Tax Act, 1956 and cotton yarn waste. | 4] |
| 30. | Iron and Steel as defined in clause (iv) of Section 14 of the Central Sales Tax Act, 1956, iron ore, iron dust including burada, cast iron casting including manholes, cast iron fittings and cast iron pipes. | 4 |
| 31. | Crude oil as defined in clause (ilc) of Section 14 of the Central Sales Tax Act, 1956. | 4 |
| 32. | Coal as defined in clause (ia) of Section 14 of the Central Sales Tax Act, 1956, including lignite and coal ash. | 4 |
| 33. | Jute as defined in clause (v) of Section 14 of the Central Sales Tax Act, 1956. | 4 |
| 34. | Oil seed as defined in clause (vi) of Section 14 of the Central Sales Tax Act, 1956. | 4 |
| 35. | Paddy; rice, heat, flour of rice and wheat, maida, suji and poha. | 4 |
| 36. | All kinds of Pulses including peas, chawla, lakh kesari, kulthi, rajma, whether whole or splitted including besan and dal thereof. | 4 |
| 37. | Soap stone. | 4 |
| 38. | Parts and accessories of powerlooms. | 4 |
| 39. | Chemical fertilizers, pesticides including fungicides. | 4 |
| 40. | All kinds of baby food. | 4 |
| 41. | All kinds of hand tools. | 4 |
| 42. | Bone meal | 4 |
| 43. | Ice | 4 |
| 44. | Water pump-set accessories namely hose-collar, hose-socket, hose connector, hose- clip, hose-nipple, foot-valve and delta starters including its parts. | 4 |
| 45. | Dry fruits, supari, kirana items, masala (when sold in unmixed form whether loose or in polyethylene packs) like Mirchi, dhaniya, sonf, methi, ajwain, suwa, haldi, kathodi, amchoor, asalia, jeera (cumin seed) | 4 |
| 46. | Gur and guria shakkar. | 4 |
| 47. | Gypsum | 4 |
| 48. | Sewing machine and parts thereof. | 4 |
| 49. | HDPE fabrics. | 4 |
| 50. | All types of bearings. | 4 |
| 51. | Welding electrodes including welding rods. | 4 |
| 52. | Bamboo. | 4 |
| 53. | Tractors including trailers, parts, tyre-tube and accessories thereof. | 4 |
| 54. | Water pumping sets and Oil Engines with motor having capacity upto 1 Horse Power or having capacity above 10 Horse Power. | 4 |
| [54-A. | Automobile bodies.] | 4 |
| 55. | All kinds of bicycles, tricycles, cycle rickshaws, and tyres, tubes, parts and accessories thereof including cycle pumps. | |
| 56. | PVC pipes, HDPE pipes, plastic pipes, and fittings thereof. | 5 |
| 57. | Insulating materials, that is to say, insulating varnish, insulating tape, polyester film, leatherised paper, empire and fibreglass cloth and empire and fibre glass sleeve. | 5 |
| 58. | All types of computers, computer printers, CVT, UPS, Set Top Boxes and computer-software including parts and accessories thereof. | 5 |
| 59. | All kinds of edible oils including edible coconut oil whether refined or filtered, refined edible oil, solvent extracted oil and castor oil. | 5 |
| 60. | Hydrogenated vegetable oil including vanaspati and margarine which is manufactured or made in India. | 5 |
| 61. | Non-woven fabrics. | 5 |
| 62. | Audio and video cassettes. | 5 |
| 63. | Iron barbed wire. | 5 |
| 64. | Box, kothi, tanky, sandook made from iron sheet. | 5 |
| 65. | Domestic electrical meters and water meters. | 5 |
| 66. | Transformers other than miniature transformers used in domestic appliances. | 5 |
| [67. | x x x] | 5 |
| 68. | Electronic Calculator, Calculating machine. | 5 |
| 69. | Safety matches other than handmade. | 5 |
| 70. | All kinds of metallic utensils other than aluminum and non- stick utensils. | 5 |
| 71. | Dyes and dye-stuffs, tamarind and tarmarind seed powder and textile auxiliaries, starch but excluding items mentioned at S. No. 190. | 5 |
| 72. | All kinds of man made fibers and man made yarn whether synthetic or non-synthetic, cellulosic or non-cellulosic, blended or not and waste thereof, worsted and semi-worsted woollen yarn including carpet woollen yarn, embroidery yarn [x x x]. | 5 |
| 73. | All kinds of knitting yarn. | 5 |
| 74. | Fibre glass tape. | 5 |
| 75. | All kinds of pen, ball point pen and pencils, except those having maximum retails price upto Rs. 20/- per item. | 5 |
| 76. | Fire extinguishers. | 5 |
| 77. | Sewing thread. | 5 |
| 78. | All kinds of typewriters including electronic typewriters. | 5 |
| 79. | All kinds of telephones and parts thereof. | 5 |
| 80. | Wireless equipment. | 5 |
| 81. | Optical fibre cable | 5 |
| 82. | Polyethylene Insulated Jelly Filled Telecommunication (PIJF) cables. | 5 |
| 83. | All kinds of hosiery products. | 5 |
| 84. | All kinds of ready made garments. | 5 |
| 85. | Ultramarine Blue. | 5 |
| 86. | V-belt and patta. | 5 |
| 87. | All kinds of generating sets. | 5 |
| 88. | Packing material that is to say.-Gunny bags and hessian, jute twin, craft paper and craft paper bags, empty bottles and corks, empty tins and empty barrels, wooden boxes (khok-has), tin boxes, plastic packing material including HDPE bags, PVC rolls and plastic rolls, pouches coated or without coatings, bituminised packing material paper bags, paper labels, paper cuttings, tin seals, crown corks and pilfer proof caps, kesophane packing material, cotton cloth bags for packing tubes of all types of motor vehicles including tractor and tractor trolleys, glassine paper, grease-proof paper, cellophane tapes, plastic tapes, expanded polystyrene such as thermocole and coolfoam, cartons boxes, cones and cylinders made of paper or card board, paper tubes, wood wool, mill board, straw board, grey board, dulpex board, pulp board, paper corrugated sheets and rolls thereof and metallic gas cylinders. | 5 |
| 89. | Deshi sweetmeats, kulfi, ice-cream and nam-kins irrespective of the type of packing and use of the preservatives. | 7 |
| 90. | Butter and Deshi Ghee. | 8 |
| 91. | Hydraulic excavators (earth moving and mining machinery), mobile cranes and hydraulic dumpers. | 8 |
| 92. | Medicines, drugs and all kinds of pharmaceutical preparations used in the treatment or prevention of diseases, including all kinds of ayurvedic medicines and preparations, digestive tablets, churan, powders and liquids, but excluding non-ayurvedic tooth pastes and powders. | 9 |
| 93. | Distilled water for injections. | 9 |
| 94. | Disposable syringe and their needles. | 9 |
| 95. | Medical and surgical equipments. | 9 |
| 96. | Testing equipments. | 9 |
| 97. | X-Ray films. | 9 |
| 98. | Photographic camera and their parts and accessories including their enlargers, lenses and plates, photographic films, photographic chemicals, photographic paper and cloth, photographic prints and albums and photoframes. | 9 |
| 99. | All kinds of hardware, and weights and measures. | 9 |
| 100. | Kerosene. | 9 |
| 101. | Non-stick utensil and wares. | 9 |
| 102. | Telecommunication and sound transmitting equipments, FAX, EPABX, paging systems, photo-copiers, electronic exchanges and switching equipments including parts and accessories thereof. | 9 |
| 103. | All kinds of footwear. | 9 |
| 104. | All types of PE Foams and P. D. Foams and Article made thereof. | 9 |
| 105. | Castings other than iron. | 9 |
| 106. | Electrical goods excluding items mentioned at S. No. 116, 124 and 128. | 9 |
| 107. | Blades and safety razors. | 9 |
| 108. | Cooked food. | 9 |
| 109. | Polystyrene. | 9 |
| 110. | Hose Pipes. | 9 |
| 111. | Biscuits and Confectionery. | 9 |
| 112. | All kinds of musical instruments including electronic musical instruments. | 9 |
| 113. | Tea. | 9 |
| 114. | Washing soap whether handmade or otherwise, in cake form. | 9 |
| 115. | Plastic products. | 9 |
| 116. | Electrical fans. | 9 |
| 117. | Abrasive and emery stone. | 9 |
| 118. | Parts and accessories other than tyres and tubes of motor vehicle, including two wheelers. | 9 |
| 119. | All kinds of paper, stationery, greetings/wed-ding and other printed cards. | 9 |
| [119-A. | PVC doors, windows and profiles. | 9] |
| 120. | Tyres and tubes of all types of motor vehicles. | 12 |
| [121. | x x x] | |
| 122. | All types of motor vehicles including two and three wheelers but excluding tractors. | 12 |
| 123. | All kinds of eatables and non-alcoholic potable liquids such as fruit syrups, distilled juices, jams (chatani, murabbas), fruit juices, drink concentrates of all types and forms, essences, concentrates, com flakes and wheat flakes, custard powder, backing powder, ice-cream powder and packed masala. | 12 |
| 124. | Electrical wires and cables. | 12 |
| 125. | Lubricants. | 14 |
| 126. | Cooking Gas. | 14 |
| 127. | All types of sanitary goods and fittings, pipes and pipe- fittings. | 14 |
| 128. | (a) Desert and room coolers, bulbs and tube-lights, electrical home and other appliances, insulators and parts and accessories thereof. | 14 |
| (b) Electrically operated anti-mosquito devices and repellents used therein room freshners including those operated electrically or with manual sprayers. | 14 | |
| (c) Electronic home appliances including parts and accessories thereof. | 14 | |
| 129. | Minerals excluding marble, granite and dolomite. | 14 |
| 130. | Non-ferrous metal. | 14 |
| 131. | Railway wagons and sleepers. | 14 |
| 132. | Toilet Soap and detergent powder. | 14 |
| 133. | Perfumery (excluding agarbatti), cosmetics, facial creams including antiseptic creams, shampoos, tooth paste and powders (man-jan), combs, brushes, all types of hair oils, shaving articles excluding safety razors and blades. | 14 |
| 134. | Dry cell and batteries including storage batteries. | 14 |
| 135. | Video cassette recorder and player, video games, transistors, tape-recorders, stereo systems, deck, CD player, and parts thereof. | 14 |
| 136. | Machinery and their parts. | 14 |
| 137. | Coal tar. | 14 |
| 138. | Rubber products and PVC water tank. | 14 |
| 139. | Timber, plywood, carboard, hard or soft board including, fibre sheets, batten board, leather board, insulating board, particle board, block board, veneer panels and cellular wood panels. | 14 |
| 140. | All kinds of furniture whether wooden, steel or moulded. | 14 |
| 141. | All type of clocks, timepiece, electric time switches, mechanical timers and watches and parts and accessories thereof. | 14 |
| 142. | Articles made of cement including cement pipes, and reinforced cement concrete pipes, asbestos cement pipes, and all products of asbestos including asbestos flat and corrugated sheets and pipes. | 14 |
| 143. | Aluminium ingots, sheet, circles and pipes. | 14 |
| 144. | Building material except cement; building stones, bricks and lime. | 14 |
| 145. | Marble, Granite and Dolomite in all their forms including articles thereof, but excluding their chips and powder. | 14 |
| 146. | Condensed and dry milk powder. | 14 |
| 147. | All type of crockery, picnic sets, china ware, glazed earthenware, and articles made of porcelain. | 14 |
| 148. | Gum and adhesive other than synthetic adhesive. | 14 |
| 149. | Fire bricks and other refractory items. | 14 |
| 150. | Coffee | 14 |
| 151. | Picture tubes. | 14 |
| 152. | Glass sheet including looking glass. | 14 |
| 153. | Shoe polish. | 14 |
| 154. | Ceramic, glazed and mosaic tiles. | 14 |
| 155. | Articles made o>. stainless steel excluding safety razors, blades and utensils. | 14 |
| 156. | Tendu patta. | 14 |
| 157. | Safe of iron and steel, locks, key and padlocks. | 14 |
| 158. | Printing machine and printing ink. | 14 |
| 159. | Lift and elevators. | 14 |
| 160. | Section windows. | 14 |
| 161. | Weather proofing compounds. | 14 |
| 162. | Furs and Skins with fur. | 14 |
| 163. | Sandalwood and oil. | 14 |
| 164. | Preserved food articles excluding those mentioned at S. No. 89. | 14 |
| 165. | All kinds of Television Sets. | 14 |
| 166. | Tele-printers. | 14 |
| 167. | Transmission wires and towers. | 14 |
| 168. | Voltage Stabilizers. | 14 |
| 169. | Cushion, Pillows, all types of sheets, mattresses and other articles made from foam rubber or plastic foam or other synthetic foam and rubberized coir mattresses excluding P. E. Foams and PV Foams and Articles made thereof. | 14 |
| 170. | Fancy Leather goods. | 14 |
| 171. | ACSR conductors. | 14 |
| 172. | Cigarette cases and Lighters. | 14 |
| 173. | Cinematography Equipment. | 14 |
| 174. | Ivory products. | 14 |
| 175. | Air Circulators. | 14 |
| 176. | Sparkplugs. | 14 |
| 177. | Asphaltic roofings. | 14 |
| 178. | Cables. | 14 |
| 179. | Aeronautics. | 14 |
| 180. | Firework. | 14 |
| 181. | Cutlery. | 14 |
| 182. | All kinds of carpets. | 14 |
| 183. | Electronic toys. | 14 |
| 184. | Oxygen and industrial gases. | 14 |
| 185. | Glasswares other than bangles. | 14 |
| 186. | Mineral water and water sold in sealed bottles or containers. | 14 |
| 187. | Silk other than Silk fabrics as defined in Chapter 50 of the Schedule to the Central Excise Tariff Act, 1985. | 14 |
| 188. | Naphtha. | 14 |
| 189. | Linoleum and Laminated sheets such as Sunmica, Formica, Decolam and the like.. | 14 |
| 190. | Paints, pigments, enamels, cement based water colours, dry distempers, oil-based distempers, emulsion paints including acrylic and plastic emulsion paints, lacquers including cellulose lacquers, varnishes, all types of synthetic adhesives, all types of polish (other than boot-polish), turpentine oil, bale oil, white oil, double boiled linseed oil, thinners, all kinds of paint removers and all kinds of wall papers. | 14 |
| 191. | Panmasala including gutka having no contents of tobacco. | 16 |
| 192. | Air conditioners, air-cooling plants and their apparatus and appliances, refrigerators, water coolers, deep freezers and components and parts thereof. | 19 |
| 193. | Salt petre, gun powder, potash and explosives. | 19 |
| 194. | Cement. | 19 |
| 195. | High and light speed diesel oil. | 20 |
| 196. | Aerated water. | 20 |
| 197. | All kinds of firearms and ammunition and parts and accessories thereof. | 20 |
| 198. | Molasses. | 20 |
| 199. | Rectified Spirit. | 20 |
| 200. | Hydrogenated vegetable oil including vanaspati and margarine which is not manufactured or made in India. | 20 |
| 201. | Imported scents, perfumes and cosmetics. | 20 |
| 202. | On line lottery. | 20 |
| 203. | Foreign liquor. | 20 |
| 204. | Petrol and aviation spirit. | 28 |
| 205. | Bhang. | 46 |
| 206. | Opium. | 50 |
| 207. | Denatured spirit. | 50 |
| 208. | Lottery tickets. | 50 |
| 209. | General rate, that is all goods that are not covered by S. No. 1 to 208. | 12 |
Section 4-A
[Notification F.4(67) FD/Tax/2004-66, dated 12-7-2004, Published in Rajasthan Gazette Extraordinary, part 4(ga), dated 12-7-2004, page 212 as amended by Notification dated 4-8-2004, Published in Rajasthan Gazette Extraordinary Part IV-C, dated 4-8-2004, page 237(2)]
S.O. 106. - In exercise of the powers conferred by Section of the Rajasthan Sales Tax Act, 1994 (Rajasthan 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby specifies the goods mentioned in Column No. (2) of the Table below and allows abatement as a percentage of retail sale price mentioned in the corresponding entry in Column No. (3) of the said Table:-
Table
| Sr. No. | Description of goods | Abatement as a percentage of retail sale price |
| 1. | Branded Readymade garment | 5 |
| 2. | Branded Ice-creams | 7 |
| 3. | Branded Footwear | 9 |
| 4. | Medicines, drugs, and pharmaceutical preparations | 9 |
| 5. | Television sets. Washing machines, Microwave oven | 14 |
| 6. | Ceramic, glazed and mosaic tile | 14 |
| 7. | Lubricants | 14 |
| 8. | All kinds of branded paints and branded varnishes | 14 |
| 9. | Mineral water and water sold in sealed bottles or containers | 14 |
| 10. | Panmasala including gutka having no contents of tobacco | 16 |
| 11. | Refrigerators and air conditioners | 19 |
| 12. | Aerated waters and aerated drinks | 20 |
Note. - Formula for calculating tax
Abatement= Retail sale price X Rate of abatement in percentage
Abatement retail sale price= Retail sale price - Abatement
Tax payable= Abated retail sale price X Rate of tax.
Section 5
[Notification F.4(67) FD/Tax/2004-45, dated 12-7-2004, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 12-7-2004, page 192]
S.O. 85. - In exercise of the powers conferred by Section 5 of the Rajasthan Sales Tax Act, 1994 (Rajasthan 22 of 1995), and a few other provisions of other Acts, the State Government being of the opinion that it is expedient in the public interest so to do. notwithstanding anything contained in any of these notifications to the contrary, hereby notifies that a dealer/proprietor otherwise eligible to opt for the benefits of compound levy of tax under any of the notifications mentioned in the List appended hereto, shall be entitled to exercise their option for these scheme upto 30-9-2004, without incurring any penal or interest liability for exercise of such option.
List
| S.No. | Notifications | Name of the Composition Scheme |
| 1. | Notification F.4(4) FD/Tax Div/ 99-220; dated 30-4-1999 | Khandsari Sugar Scheme [Sales Tax] |
| 2. | Notification4(4) FD/Tax Div/ 99-221; dated 30-4-1999 | Gems and Stone Scheme [Sales Tax] |
| 3. | Notification F.4(4) FD/Tax Div/ 99-229; dated 4-6-1999 | V-Straps Chappals [Sales Tax] |
| 4. | Notification F.4(25) FD/Tax Div/94-334; dated 3-4-2000 | Brick Kilns [Sales Tax] |
| 5. | Notification F.4( 12) FD/Tax Div/2001-42; dated 29-3-2001 | Black & While picture tubes [Sales Tax] |
| 6. | Notification F. 4 (7) FD/Tax Div/98; dated 2-5-2001 | Mini-Cement Plants [Sales Tax] |
| 7. | Notification F.4(4) FD/Tax Div/ 99-265; dated 20-1-2000 | Sugar [Entry Tax] |
| 8. | Notification F.4(4) FD/Tax Div/ 2000-309; dated 30-3-2000 | Cable Operator [Entertainment Tax] |
| 9. | Notification. F.10(2) FD/Tax Div/103-101; dated 27-9-2003; | Composite Scheme [Entertainment Tax] |
| 10. | Notification F.4(4) FD/Tax Div/97-100; dated 27-9-2003; | Remission Scheme [Entertainment Tax] |
Section 13
[Notification No. F. 4(67) FD/Tax/20 4-24, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 170.]
S.O. 64. - In exercise of the powers conferred by Section 13 of the Rajasthan Sales Tax Act 1994 (Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby rescinds this Department’s notification No. F. 4(37)FD/Tax Div. 198-72 dated, 1.8.1998 (as amended from time to time), relating to levy of surcharge.
Section 13-A
[Notification No. F. 4(67) FD/Tax/2004-25, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 171.]
S.O. 65. - In exercise of the powers conferred by Section 13-A read with Section 15 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby rescinds this Department’s following notifications (as amended from time to time) namely:-
Section 15:
[Notification No. F. 4(67)FD/Tax 2004-23, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II). dated 12.7.2004, page 170.]
S.O. 63. - In exercise of the powers conferred by Section 15 of the Rajasthan Sales Tax Act, 1994(Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax under the said Act, the sale or the purchase of the following goods, namely:
| S. No. | Description of the goods |
| 1. | Special Import Licence, Duty Entitlement Pass Book, REP Licence and exim scrips. Non Quota Entitlement, Part Performance Entitlement. |
| 2. | Truthfully labelled seeds. |
| 3. | Dhencha whether whole or splitted including dal whether refined or not. |
| 4. | Kheel and Murmura. |
| 5. | Sewing machine tops. |
| 6. | Waste or processed waste of lime stone or marble or other stone edge cuttings generated by cutting, hammering, chiseling or otherwise. |
| 7. | Oil cake and de-oiled cake. |
| 8. | Exclusively battery operated motor vehicles. |
| 9. | Cars and scooters manufactured for handicapped persons. |
| 10. | Grey Cloth. |
| 11. | Torans, wall hangings, hand applique work of sequins or glass or wooden beads or sheell or mirror motif textiles, hand printed tie and dye or batik handicrafts, hand embroidered or crocheted ornamentation handicraft and handmade extra weft ornamentation on any fibre yarn or cotton silk and zari. |
| 12. | Pheromone Trap and light Trap. |
[Notification No. F. 4(67) FD/Tax/2004-28, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 172.]
S.O. 68. - In exercise of the powers conferred by Section 15 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax, the sale of capital goods for setting up of an industry in Rajasthan, on the following conditions, namely:-
Explanation. -For the purpose of this notification capital goods shall mean-
(i) all kinds of plants machinery, equipments or apparatus;
(ii) components, spares and accessories of the goods specified a (i) above;
(iii) moulds and dies;
(iv) refractors and refractory materials;
(v) tubes and pipes and fittings thereof, used in the factory;
(vi) pollution control equipments and
(vii) storage tanks, only if all these are integrally connected for manufacture of goods for sale, unless otherwise notified by the State Government.
[Notification No. F. 4(67) FD/Tax/2004-29, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 173.]
S.O. 69. - In exercise of the powers conferred by Section 15 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax, the sale of all instruments and equipments, other than consumables, used for setting up of a Research and Development Laboratory in an industry in the State of Rajasthan, on the following conditions, namely:-
[Notification No. F. 4(67) FD/Tax/2004-30 dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 173.]
S.O. 70. - In exercise of the powers conferred by Section 15 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax, the Sale of products manufactured in the State by an industrial unit based on waste or processed waste of lime stone or marble or other stone edge wastes generated by cutting, hammering, chiselling or otherwise, on the conditions that such waste shall constitute 50% or more in the contents of its manufactured products.
[Notification No. F. 4(67) FD/Tax/2004-31 dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 174.]
S.O. 71. - In exercise of the powers conferred by Section 15 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), the State Government being of the opinion that it is expedient in the public interest so to do, hereby exempts from tax, the Sale of Liquified Natural Gas (LNG) to the extent to which the rate of tax in respect thereof exceeds 3.5% on the following conditions, namely:
(i) that such LNG is used as raw material for manufacture of goods in the State;
(ii) that the goods so manufactured shall be sold either within the State or in the course of inter-State trade or commerce; and
(iii) that such manufacturers shall issue a declaration to this effect in Form ST 17 appended to the Rajasthan Sales Tax Rules, 1995, to the selling dealer
Section 56
[Notification No. F. 4(67) FD/Tax/2004-26, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(I), dated 12.7.2004, page 171.]
S.O. 66. -In exercise of the powers conferred, by sub-section (1) of Section 56 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), and in supersession of this Department’s notification No. F. 4(30)FD/Tax Div. 12002-159, dated 22-3-2002, the State Government hereby notifies that the refundable amount under the Act shall carry interest at the rate of six percent per annum.
Section 58
[Notification No. F.4(67) FD/Tax/2004-27, dated 12.7.2004 Rajasthan Gazette Extraordinary Part IV-C(II), dated 12.7.2004, page 172.]
S.O. 67. - In exercise of the powers conferred by sub-section (1) of Section 58 of the Rajasthan Sales Tax Act, 1994 (Rajasthan Act No. 22 of 1995), and in supersession of this Department's notification No. F. 4(30)FD/Tax Div./2002-160 dated 22.3.2002, the State Government hereby notifies that the interest leviable under the Act, shall be at the rate of twelve percent per annum.