RAJASTHAN VALUE ADDED TAX ACT, 2003
(1) This Act may be called The Rajasthan Value Added Tax Act, 2003
(2) It extends to the whole of the State of Rajasthan.
(3) It shall come into force on such date] as the State Government may by notification in the official gazette appoint and the State Government may appoint different dates for the commencement of the different provisions of this Act.
In this Act, unless the subject or context otherwise requires,-
(1) "appellate authority" means a person not below the rank of the Deputy Commissioner authorised as such by the State Government;
(2) "assessing authority" means any officer not below the rank of Assistant Commercial Taxes Officer, authorised as such by the Commissioner;
(3) "assessment" means determination of liability under the Act;
(4) "auditor" means any officer not below the rank of Assistant Commercial Taxes Officer authorised as such by the Commissioner;
(5) "awarder" means any person at whose instance or for whose benefit a works contract is executed;
(6) "business" includes.-
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(1) Subject to the provisions of this Act, every dealer-
(a) who is an importer of goods; or
(b) who is a manufacturer of goods and whose annual turnover exceeds 1[rupees five lacs]; or
(c) whose annual turnover exceeds rupees ten lacs,
shall be liable to pay tax under this Act.
(2) Notwithstanding anything contained in sub-section (1) a dealer other than that enumerated in clause (a) or clause (b) of sub-section (1) or the dealer or class of dealers as may be notified by the State Government}, who purchases goods from a registered dealer of the State and sells such goods within the State, may opt for payment of tax on his turnover excluding the turnover of the goods specified in Schedule I, at the rate a
(1) Subject to the other provisions of this Act and the provisions of the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956), the tax payable by a dealer under this Act, shall be at such point or points, as may be prescribed, in the series of sales by successive dealers, and shall be levied on the taxable turnover of sale of goods specified in Schedule III to Schedule VI at the rate mentioned against each of such goods in the said Schedules.
(2) Every dealer who in the course of his business purchases any good other than exempted goods, in the circumstances in which no tax under sub-section (1) is payable on the sale price of such goods and the goods are disposed of for the purpose other than those specified in clause (a) to (g) of sub-section (1) of section 18, shall be liable to pay tax on the purchase price of such goods at the rate mentioned against each of such goods in
(1) Notwithstanding anything contained in this Act, the State Government may provide an option for payment of tax in lump sum in respect of sales of such class of goods or by such class of dealers on such terms and conditions as may be notified in the Official Gazette.
(2) The tax in lump sum specified in sub-section (1) shall not exceed the limit of maximum tax liability as provided in sub-section (1) of section 4.
(1) Notwithstanding anything contained in section 3 and 4, the State Government may fix the amount of tax payable on the sale or purchase of certain goods or a class of goods in respect of specified area or whole of the State, on the basis of weight, volume, measurement or unit, on such terms and conditions, as may be notified in the Official Gazette.
(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 goods, and also with reference to the quality thereof.
(3) The amount of tax notified under sub-section (1) and (2) shall not exceed the amount of maximum limit of tax liability as provided in sub-section (1) of section 4.
(4) The State Government may, by an order published in the Official Gazette and subject
(1) Notwithstanding anything contained in sections 3, 4, and 6, tax on the sale or purchase of live-stock at such rate not exceeding ten per cent of the sale or purchase price, as the case may be, of such live-stock and at such point of sale or purchase, as may be notified by the State Government, shall be payable by every person, who sells or purchases live-stock in the State and the provisions of section 28 shall mutatis mutandis apply to such person.
(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 five hundred rupees as may be notified.
(3) Different rates of percentage of price, or different rates per head may be notified by the State Government
(1) The goods specified in the Schedule-I shall be exempt from tax, subject to such conditions as may be specified therein.
(2) Subject to such conditions as it may impose, the State Govt. may, if it considers necessary so to do in the public interest, by notification in the Official Gazette, add to or omit from, or otherwise amend or modify the Schedule-I, prospectively or retrospectively, and thereupon the Schedule shall be deemed to have been amended accordingly.
(3) The State Govt. in the public interest, by notification in the Official Gazette, may exempt whether prospectively or retrospectively from tax the sale or purchase by any person or class of persons as mentioned in Schedule-II, without any condition or with such condition as may be specified in the notification.
(3A) Subject to s
(1) No person who is not a registered dealer or no registered dealer who is not liable to pay tax in respect of any sale or purchase, shall collect on the sale of any goods any sum by way of tax from any other person.
(2) No registered dealer shall collect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act.
(3) No dealer shall collect any sum by way of tax in respect of sale of any goods on which, by virtue of section 8, no tax is payable.
(4) Dealer opting for payment of lump-sum amount in lieu of tax under section 5, or who is covered by sub-section (2) of section 3 shall not collect tax or any sum in lieu of tax.
The burden of proving that any sale or purchase effected by any person is not liable to tax for any reason under this Act or to prove for entitlement of input tax credit on any purchase, shall be on such person.
(1) Every dealer liable to pay tax under sub-section (1) or (5) of section 3 shall get himself registered by submitting an application to the authority competent to grant registration, in such form and in such manner and within such time as may be prescribed.
(2) The authority competent to grant registration, after making such enquiry as it may consider necessary, may grant a certificate of registration in the prescribed form.
(3) The certificate of registration shall be granted from the date he becomes liable to pay tax under section 3.
(4) The certificate of registration so granted shall not be transferable and it shall remain in force unless it is cancelled.
(5) Where a dealer is registered under the repealed Act he shall be deemed to have been r
(1) Any person intending to commence or having commenced a business may, notwithstanding that he is not liable to get registration under section 11, apply to the authority competent to grant registration in the prescribed form for registration.
(2) The authority competent to grant registration, after making such enquiry as it may consider necessary, may grant a certificate of registration in the prescribed manner from the date of application or as the case may be from the date of commencement of business and the provisions of section 11 shall mutatis mutandis apply.
(1) Every dealer liable to get registration shall declare his principal place of business in the application for registration filed by him and the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, having territorial jurisdiction over such principal place of business, or any other officer not below the rank of Assistant Commercial Taxes Officer, authorised specially or generally by the Commissioner, shall be the authority competent to grant registration to such dealer.
(2) In the case of non-resident dealer, an officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner 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 specifi
Subject to the other provisions of this Act, where a dealer makes an application for obligatory registration or voluntary registration, he may start collecting tax on his sales in accordance with the provisions of this Act from the date of such application and in that case all the provisions of this Act, as are applicable to a registered dealer, shall mutatis mutandis apply to him.
(1) The Authority competent to grant registration or the assessing authority shall, as a condition to the grant of registration to a dealer or at any time after such grant, require him to furnish in the prescribed manner and within the time specified by such authority, the initial security or such additional security as may be considered necessary,.-
(a) for the timely payment of the amount of tax or other sum payable by him under this Act; and
(b) for the safe custody of books of accounts or any other documents required to be maintained under this Act and the rules made thereunder :
Provided that no security under this section shall be required to be furnished by a department of the Central Government or the State Government or a public sector undertaking, corporation or company owned or cont
(1) Every registered dealer or his legal representative, as the case may be, shall inform the assessing authority and also to the authority competent to grant registration, about every change or event as referred to in sub-sections (2) and (3), within thirty days of the occurrence of such change or event.
(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 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.
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(1) Subject to the other provisions of this Act, the net tax payable by a registered dealer, other than the dealer covered by sub-section (2) of section 3 or section 5, for a tax period shall be calculated as under:-
T = (O+R+P) - I
Where -T is net tax payable; O is amount of output tax; R is amount of reverse tax; P is the amount of tax payable under sub-section (2) of section 4; and I is the amount of input tax.
(2) Where the net tax payable under sub-section (1) has a negative value, the same shall be first adjusted against any tax payable or amount outstanding under the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) or under this Act or the repealed Act and the balance amount if any, shall be carried forward to the next tax period or periods. In case the dealer claims refund of t
(1) Input tax credit shall be allowed, to registered dealers, other than the dealers covered by sub-section (2) of section 3 or section 5, in respect of purchase of any taxable goods made within the State from a registered dealer to the extent and in such manner as may be prescribed, for the purpose of.-
(a) sale within the State of Rajasthan; or
(b) sale in the course of inter-State trade and commerce; or
(c) sale in the course of export outside the territory of India; or
(d) being used as packing material of goods, other than exempted goods, for sale; or
(e) being used as raw material, except those as may be notified by the State Government,] in the manufacture of goods other than exempted goods, for sa
Input tax credit shall be allowed on the goods other than capital goods, which had suffered tax under the repealed Act, and are lying in stock of the dealer on the date of commencement of this Act, provided that such dealer has submitted the details of such stock, as required by the Commissioner under section 93 of the repealed Act or section 91 of this Act, and such goods in stock are used for the purposes specified in clauses (a) to (f) of sub-section (1) of section 18. However, the input tax credit under this section shall be allowed to the extent of the tax paid under the repealed Act or the amount of tax payable on such goods under this Act, whichever is less.
(1) Tax payable under this Act shall be deposited into a Government treasury or a bank authorised to receive money on behalf of the State Government, on the basis of accounts of a dealer in such manner and at such intervals as may be notified by the State Government, and different intervals may be notified for different categories of dealers.
(2) Notwithstanding anything contained in this Act, in the case of works contract, an amount in lieu of tax shall be deducted by the awarder at such rate as notified by the State Government not exceeding1[twenty 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.
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(1)Every registered dealer shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner, and within such time and with such late fee not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed, to the assessing authority or to the officer authorized by the Commissioner.
(2) Any person or a dealer as may be required by a notice to do so by the Assessing authority or by an officer authorised by the Commissioner in this behalf, shall furnish return for such period in such form and manner and within such time as may be specified.
(3) Notwithstanding anything contained in sub-section (1), where the Commissioner] is of the opinion that it is expedient in the public interest so to do may by a notification in the Official Gazette extend the date of submission of th
(1) Where a dealer has failed to deposit tax in accordance with the provisions of section 20 within the notified period or has failed to submit a return in accordance with the provisions of section 21, or an audit report in accordance with the provisions of section 73, within the prescribed period, the assessing authority or the officer authorized by the Commissioner shall, without prejudice to the penal provisions in this Act, after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity of being heard, assess tax for that period to the best of his judgment.
(2) The tax assessed in sub-section (1), after adjustment of input tax credit and the 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 of demand. However, the assessing authority or the offi
1[Every registered dealer who has furnished, all the returns under the provisions of section 21 or audit report as contemplated in section 73 along with all the returns under section 21, for the year, before issuance of any notice under sub-section (2) of section 24, shall, subject to the provisions of section 24, be deemed to have been assessed on the basis of such returns and such audit report, as the case may be.]
1. Substituted vide the Rajasthan Finance Act, 2014 for the following:-
"(1) Every registered dealer who has filed annual return or audit report for the year within the prescribed time shall, subject to the provisions of section 24, be deemed to have been assessed for that year on the basis of annual return filed under section 21 or, as the case may be, the audit report filed un
1[(1) Assessment of a dealer shall be for a year and it shall be made after the last date of furnishing of annual return for the year. However, the assessment of a closed business may be made immediately after its closure.
(2) Every return furnished by a registered dealer shall be subject to such scrutiny as may be determined by the Commissioner, to verify its correctness, and if any error is detected in any return or returns, the assessing authority or the officer authorised by the Commissioner shall serve a notice in the prescribed form to the dealer for rectification of the errors and the dealer may file a revised return within such period as specified therein.
(3) Where the dealer, in pursuance of the notice issued under sub-section (2),-
(a) furnishes the revised return or returns, as the
(1) Where the assessing authority or any officer authorised by the Commissioner in this behalf has reasons to believe that a dealer has avoided or evaded tax or has not paid tax in accordance with law or has availed input tax credit wrongly, he may after giving the dealer a reasonable opportunity of being heard, determine at any time and for any period, that taxable turnover of such dealer on which tax has been avoided or evaded or has not been paid in accordance with law or wrong input tax credit has been availed and assess the tax to the best of his judgment.
(2) The tax assessed under sub-section (1), after adjustment of input tax credit and the 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 of demand. However the assessing authority or any officer authorised by the Commissioner, after
(1) An assessment.-
(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 this Act has been escaped wholly or in part; or
(c) wherein tax has been wholly or in part unassessed or under-assessed in any way or under any circumstances,
shall be deemed to be an escaped assessment and the assessing authority or the officer authorised by the Commissioner, 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).
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(2) Where the Com
(1) With a view to promoting compliance with the provisions of this Act, the Commissioner may arrange for audit of the business of such of the registered dealers who are selected by the Commissioner on the basis of the application of any criterion or on a random selection basis or in respect of whom the Commissioner has reasons to believe that detail scrutiny of their business is necessary.
(2) The audit of the dealer shall be conducted by the auditor in the prescribed manner.
(3) The auditor while conducting audit shall exercise the powers provided under section 75 and shall examine the books of accounts, stock in trade and the related documents of the dealer of the audit period.
(4) If on such audit, the returns filed by the dealer are not found to be correct, or any avoidance or evasion of
(1) A casual trader 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 the reference to the place of such transaction or to the Incharge of the nearest check-post or barrier, 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 or barrier within such time and in such manner as such authority or Incharge may direct.
(2) Where a casual trader fails to make a report as required under sub-section (1), the assessing authority having jurisdiction or the Incharge of the nearest check-post or barrier 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 or barrier
(1) Minor and incapacitated person.-In the case of any guardian, trustee or agent of any minor or other incapacitated person carrying on business on behalf of and for the benefit of such minor or other incapacitated person, the tax shall be levied upon and recoverable from such guardian, trustee or agent, as the case may be, in the like manner to the same extent as it would be leviable upon and recoverable from any other person, and all the provisions of this Act and the rules made thereunder shall apply accordingly.
(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
In the case of a dissolved partnership firm, assessment thereof under this Act shall be made in the same manner as if the firm had not been dissolved.
(1) The amount of tax, interest, penalty or any other sum payable and the amount of refund due, under the provisions of this Act, shall be rounded off to the nearest multiple of ten rupees and, for this purpose, where such amount contains a part of ten rupees, if such part is five rupees or more, it shall be increased to ten rupees and if such part is less than five rupees, it shall be ignored.
(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.
Any notice, summons, assessment order, demand notice, order of attachment or any other order passed under this Act, which purports to be made in pursuance of any provision of this Act or the Rules, shall not deemed to be void or voidable and shall not be quashed for want of the prescribed form, or be affected by reason of a mistake, defect or omission therein if the same is in substance and effect in conformity with or according to the intent and meaning of this Act and Rules.
(1) With a view to rectifying any mistake apparent from the record, any officer appointed or any authority constituted under this Act may rectify suo motu or otherwise any order passed by him.
Explanation.-A mistake apparent from the record shall include an order which was valid when it was made and subsequently rendered invalid by an amendment of the law having retrospective operation or by judgment of the Supreme Court, the Rajasthan High Court or the Rajasthan Tax Board.
(2) No application for rectification shall be filed under sub-section (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] and a receipt thereof is obtained, it shall be disposed of within a
(1) Where an assessment has been made ex parte under section 22 or clause (b) of sub-section (2) of section 24, clause (c) of sub-section (3) of section 24, sub-section (4) of section 24] or section 25 or section 26, or section 27, 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 along with such fee as may be prescribed, by an order direct the assessing authority or the officer authorised by the Commissioner as the case may be, to cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of law.
(2) Before issuing direction under sub-section (1), the Deputy Commissioner (Administration) should be satisfied that the applicant dealer did not receive notice or summons issued to him under section 22 or clause (b) of
No civil court or any other authority shall stay assessment proceeding purported to be initiated or already initiated under this Act.
(1) Where any question arises, otherwise than in proceedings before a court, or in any proceeding under sections 22, 24, 25 and 26, whether for the purpose of this Act,-
(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 rate thereof; or
(e) any particular thing done to any goods amounts to or results in the manufacture of goods; or
(f) any dealer is entitled to any particular amount of input tax credit,
on b
(1) A dealer may make an application on plain paper to the Commissioner to transfer any case under this Act from one officer or authority to other officer or authority on the following grounds namely:-
(a) Dispute of jurisdiction; or
(b) Apprehension of miscarriage 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 35, the Commissioner may stay the proceeding of the case ex parte 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.
(1) The tax or the demand shall be payable by a dealer or a person on the basis of an assessment or an order passed, under this Act.
Explanation. I.-The interest, penalty, or any sum payable under this Act shall be deemed to be tax for the purpose of collection, 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 this 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 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 then thirty days,
The liability of a surety under this Act shall be co-extensive to the extent of the amount of security with that of the defaulting dealer and all the modes of recovery enforceable against the dealer shall be simultaneously enforceable against the surety.
(1) Where a person dies and his business devolves by virtue of his death upon any other person, such other person shall be liable to all obligations and liabilities in respect of such business under this Act and shall within thirty days of the devolvement of such business apply for registration unless he already holds a certificate of registration.
(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 dealer and shall be liable to pay out of the estate of the deceased person, to the extent to which the estate is capable of meeting the charge, the tax assessed or other demand payable under this Act.
Where any business carried on by a firm, an association of persons or a Hindu Undivided Family liable to pay tax, is dissolved or discontinued permanently or where such Hindu Undivided Family is partitioned -
(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
(1) When the ownership of the business of a dealer liable to pay tax is entirely transferred in any manner, any tax or other sum payable in respect of such business and remaining unpaid at the time of the transfer, shall be payable by the transferee, as if he were the dealer liable to pay tax or other sum; and for the liability to tax accruing from the date of such transfer, he shall within thirty days of the transfer apply for registration, unless he already holds a certificate of registration.
Explanation.-"Transfer of entire ownership of business" means,-
(a) transfer of business assets, debits and credits and stocks in trade, input tax credit, if any; or
(b) transfer of land, building and plant and machinery.
(2) When a dealer liable to pay tax
When an agent sells any taxable goods on behalf of his principal, such agent and his principal shall both be jointly and severally liable to pay tax on such sales.
(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 reasons, nevertheless his agent shall be liable to pay tax on the sale or purchase of goods in accordance with the provisions of this Act.
Corresponding provisions in the RST Act.-See S.47.
Rules and Forms.-See rule 37; Forms VAT 35, VAT 36.
The Act uses the expression "principal and agent" in S.3; The purpose appears to make the sweep broader. In the heading of rule 37, framed by the State Govt. for the purposes of this section, the expression "principal and ag
(1) Notwithstanding anything contained in this Act, when any firm, existing or dissolved is liable to pay tax under this Act, such firm as well as each of the partners of such firm shall be jointly and severally liable to pay such tax.
(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 up to the date of his retirement though it may be unassessed on that date.
Subject to the provisions of the Companies Act, 1956 (Central Act No. 1 of 1956) where any tax and other sums recoverable under this Act from any private company, whether existing or wound up or under liquidation, can not be recovered for any reason whatsoever, every person who was a director, at any time during the period for which the tax or other sums are due, shall be jointly and severally liable for the payment of such tax and other sums unless he proves to the satisfaction of the assessing authority that the non-payment of tax or other sums can not be attributed to any gross neglect, misfeasance or breach of duty on his part.
(1) When two or more companies are to be amalgamated by the order of a Court or the Central Government and the order is to take effect from a date earlier to the date of the order and any two or more of such companies have sold or purchased any goods to or from each other in the period commencing on the date from which the order is to take effect and ending on the date of the order, then such transactions of sale and purchase shall be included in the turnover of sales or purchases of the respective companies and shall be assessed to tax accordingly.
(2) Notwithstanding anything contained in the said order of amalgamation, for all of the purposes of this Act, the said two or more companies shall be treated as distinct companies for all periods up to the date of the said order and the registration certificates of the said companies shall be cancelled where necessary, with effect from
Notwithstanding anything to the contrary contained in any law for the time being in force, any amount of tax and any other sum payable by a dealer or any other person under this Act, shall be the first charge on the property of such dealer or person.
Where during the pendency of any proceeding for the determination of any liability to tax, interest, penalty or other sum under this Act, if any dealer or a person against whom such proceeding in pending creates a charge on, or parts with the possession by way of sale, mortgage, exchange, gift or any other mode of alienation whatsoever, of any of his assets in favour of any other person, such charge, transfer, gift or alienation shall be void as against any claim in respect of any tax, interest, penalty or other sum payable by such dealer or person which arises as a result of the said proceeding, except when-
(a) such dealer or person has no notice of such proceeding pending against him; and
(b) such transfer is made for adequate valuable consideration.
Without prejudice to other provisions of this Act, where any tax or other sum payable by a dealer or a person under this Act is not paid in accordance with the provisions of this Act or the rules made or notifications issued thereunder, it shall be recoverable as an arrear of land revenue and the assessing authority or any other authority authorised by the Commissioner, shall be, empowered to recover such tax or other sum by attachment and sale of movable or immovable property of such dealer or person and all the provisions of the Rajasthan Land Revenue Act, 1956 (Act No.15 of 1956) read with the Rajasthan Land Revenue (Payments, Credits, Refunds and Recovery) Rules, 1958 shall mutatis mutandis apply.
(1) Notwithstanding anything contained in section 49 or any law or contract to the contrary, the assessing authority or any other authority authorised by the Commissioner may, at any time or from time to time by notice in writing, a copy of which shall be sent to the dealer at his last known address, require,-
(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 receive money on behalf of the State Government, in the manner specified in the notice issued
under this section either forthwith or upon
(1) Notwithstanding anything contained in this Act, the Commissioner may, on an application made in this behalf by a dealer and after having got conducted such enquiry as he deems necessary and after recording his reasons in writing for so doing, reduce or waive, the amount of interest or penalty or both payable by such dealer under this Act, if he is satisfied that.-
(a) the dealer is under financial hardship and is not in 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 in question by any civil court or any other authority.
Notwithstanding anything contained in this Act, the State Government in the public interest, by notification in Official Gazette, may reduce or waive any amount of interest or penalty payable for any period by any class of dealers, subject to such terms and conditions as may be specified in the notification.]
1[51B. Rebate of tax.-
Notwithstanding anything contained in this Act, if the State Government is of the opinion that it is expedient in the public interest so to do, it may, by notification in the Official Gazette, and subject to such conditions as may be specified therein, allow, whether prospectively or retrospectively, a rebate up to the full amount of tax to such dealers or class of dealers as may be specified in the notification.]
1. Inserted vide the Rajasthan Finance Act, 2014.
Where a demand against a dealer payable under this Act including the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) has been outstanding for more than ten years from the date it become due and such demand has been rendered irrecoverable for want of any kind of property for being attached and sold, without prejudice to the provisions of other law or rules providing for writing off of demands, such demand may be written off through an order in writing, in the manner prescribed,.-
(a) by the Assistant Commercial Taxes Officer, if it does not exceed rupees ten thousand;
(b) by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, if it exceed rupees ten thousand but does not exceed rupees twenty five thousand;
(c) by the Deputy Commissioner (Administration), if
(1) Where any amount is refundable to a dealer under the provisions of this Act, after having duly verified the fact of deposit of such amount, the assessing authority or the officer authorised by the Commissioner, shall in the prescribed manner refund to such dealer the amount to be refunded either by cash payment or by adjustment against the tax or other sum due in respect of any tax period.
(2) Notwithstanding anything contained in this Act, where a registered dealer files a return and claims refund on account of sales in the course of export outside the territory of India, the assessing authority or officer authorised by the Commissioner may require such dealer to furnish such documents as may be prescribed and after having been satisfied shall within thirty days from the date of such claim, grant the dealer a refund in cash.
(3) Whe
Where an order giving rise to refund is subject matter of an appeal, revision or other proceeding and such appeal, revision or other proceeding is contemplated or pending, and the officer concerned or the assessing authority for reasons to be recorded in writing is of the opinion that the grant of the refund is likely to adversely affect the State revenue, the said officer or the assessing authority may, with previous approval of the Commissioner, either obtain the security equal to the amount to be refunded to the dealer or the person or withhold the refund till such time as the Commissioner may determine.
(1) Where any person or a dealer commits a default in making the payment of any amount of,-
(a) tax leviable or payable; or
(b) any amount of tax, fee, penalty or interest assessed or determined; or
(c) any other amount payable by him,
within the specified time under the provisions of this Act or the rules made or notifications issued thereunder, he shall be liable to pay interest on such amount at such rate, as may be notified by the State Government from time to time, for the period commencing from the day immediately succeeding the date specified for such payment and ending with the day on which such payment is made.
(2) Subject to the provisions of sub-section (2) of section 66, interest under sub-sec
Where any person, has, without reasonable cause, failed to make an application to get himself registered as required under the provisions of this Act, within the time specified in the Act or prescribed in the rules, the assessing authority or the authority competent to grant him registration may direct that such person shall pay by way of penalty a sum not exceeding one thousand rupees.
Where a dealer fails to furnish the initial security or the additional security as directed to be furnished under section 15 within the time specified therein, the authority competent to grant him registration or the assessing authority, as the case may be, may direct that such person shall pay by way of penalty a sum not exceeding rupees two thousand and a further penalty of rupees twenty five for every day till the requisite security or additional security is furnished.
[***]
Where any dealer does not maintain accounts, registers and documents as required under the provisions of sub-sections (1) and (2) of section 71, or does not keep his accounts, registers and documents at a place in accordance with the provisions of sub-sections (3) and (4) of section 71, the assessing authority or any other officer not below the rank of Assistant Commercial Taxes Officer as authorised by the Commissioner may direct that such person shall pay by way of penalty a sum not exceeding rupees five thousand and in case of continuing default a further penalty of rupees fifty for every day of such continuance.
(1) Where any person.-
(a) not being a registered dealer or being a registered dealer not liable to pay tax under this Act, collects any amount by way of tax; or
(b) who being a registered dealer, collects any amount by way of tax in excess of the tax payable by him; or
(c) who otherwise collects tax in contravention of any of the provisions of this Act,
the assessing authority or any other officer, not below the rank of an Assistant Commercial Taxes Officer authorised by the Commissioner, shall by an order forfeit the amount so collected.
(2) Where any person or dealer has collected any amount in the manner specified in sub-section (1), the assessing authority or any other officer not below the rank of a
1[(1) Where any dealer has-
(a) disclosed taxable turnover of sale of goods in any return furnished by him at a lower rate of tax than the rate of tax as specified under this Act or otherwise furnished inaccurate particulars deliberately in the return furnished by him; or (b) incorporated any transaction of sale or purchase in his accounts, registers or documents required to be maintained by him under this Act at a lower rate of tax than the rate of tax as specified under this Act; or
(c) concealed any particulars from any return furnished by him; or
(d) concealed any transactions of sale or purchase from his accounts, registers or documents required to be maintained by him under this Act; or
(e) failed to get himself registered as required under se
Where any person or a dealer, has without reasonable cause failed to furnish within the time allowed, statistics or other information required to be furnished in pursuance of any direction given by any officer or authority appointed or constituted under this Act, the assessing authority or any officer not below the rank of an Assistant Commercial Taxes Officer as may be authorised by the Commissioner, may direct that such person or dealer shall pay by way of penalty, a sum not exceeding rupees one thousand.
(1) Where an awarder of a works contract, fails to deduct the amount in lieu of tax from the bill of a contractor as prescribed, or after having deducted such amount from such bill does not deposit the same in the prescribed manner and time, he shall be liable to pay tax deducted by him and a penalty for each violation, which may extend up to rupees one thousand in the case of non-deduction, and a penalty at the rate of two percent per month on the amount so deducted but not deposited for the period during which such default continues.
(2) Any officer not below the rank of an Assistant Commercial Taxes Officer as may be authorized by the Commissioner shall be empowered to recover tax and impose penalty under sub-section (1).].
Where any person or a dealer.-
(i) fails to comply with a direction given by any officer or authority appointed or authorised or constituted under this Act; or
(ii) violates any of the provisions of this Act or the rules made thereunder for which no specific penalty has been provided elsewhere under this Act or the rules,
the assessing authority or any other officer not below that rank of an Assistant Commercial Taxes Officer as authorised by the Commissioner, may direct that such person or dealer shall pay by way of penalty a sum not exceeding rupees two thousand, and in case of a continuing default, a further penalty of rupees twenty five for every day of such continuance.
No penalty under this Act shall be imposed unless a reasonable opportunity of being heard is afforded to the dealer or the person concerned.
(1) No order for imposing penalty shall be passed.-
(a) after expiry of two years from the end of the year in which the relevant assessment or rectification order is passed; and
(b) if the assessment or rectification order is 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.
(2) (a) Subject to the provisions of clause (b) of sub-section (1), 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 or rectification order is passed; and
(ii) if the assessment or rectification order is the subject matter of
(1) Where any person,-
(a) though not registered under this 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 this Act; or
(b) knowingly prepares or produces false accounts, sales and purchase invoices, VAT invoices, 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 filed under this Act or the rules or notifications; or
(c) fraudulently avoids or evades tax or deliberately conceals his tax liability in any manner; or
(d) fai
(1) Where a person or a dealer is charged under this Act with the offence of avoidance or evasion of tax in any manner and at any time; he may make an application in the prescribed form and manner to the Deputy Commissioner (Administration) having jurisdiction, admitting his offence and making request therein for composition of the offence in lieu of penalty or prosecution.
(2) The Deputy Commissioner (Administration) may, whether or not an assessment order under any section of this Act has been passed, 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 a sum equal to the amount of tax avoided or evaded.
(3) Notwithstanding anything contained in sub-sections (1) and (2), on an application by a person admitting the offence committed by him under sub
Any penalty proceeding under this Act whether pending or completed or any composition of offence in lieu of penalty or prosecution, shall not prevent the infliction of any punishment to which the person affected thereby is liable under any other law.
(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of particular case or class of cases, any officer not below the rank of an Assistant Commercial Taxes Officer to investigate all or any of the offences punishable under this Act.
(2) Every officer so authorised shall, in the conduct of such investigation, exercise the powers conferred by the Code of Criminal Procedure, 1973 (Central Act No. 2 of 1974) upon the Officer-Incharge of a Police Station for the investigation of a cognisable offence.
(1) Every dealer liable to pay tax under this Act shall keep and maintain a true and correct account of his business activities in an intelligible form including the value and quantity of the goods received, manufactured, sold or otherwise disposed of or held in stock by him. However, the State Government may exempt, such class of dealers as may be notified, from the provisions of this sub-section.
(2) Notwithstanding anything contained in sub-rule(1), the State Government, if deemed proper may prescribe forms for maintaining accounts of sales and purchase of goods, stock 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 as referred to in sub-section (
(1) A registered dealer, other that who opts for payment of tax under sub-section (2) of section 3 or section 5 shall issue for each sale, except the sale of exempted goods, made by him, a VAT invoice in such manner as may be prescribed.
(2) Where any dealer, contravenes the provisions of sub-section (1), the assessing authority or the officer authorised by the Commissioner may, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum equal to double the amount of tax leviable on the sale of goods in respect of which an invoice has not been issued.
[(1) Every registered dealer, other than the dealer who has opted for payment of tax under sub-section (2) of section 3 or under section 5 or who files e-returns with prescribed documents or submits returns and documents in soft copy to the assessing authority or the officer authorised by the commissioner or the dealer or class of dealers as may be notified by the State Government}, shall, if his turnover exceeds rupees one hundred lac] in any year, get his accounts in respect of such year audited by an Accountant within the prescribed period from the end of that year and furnish within the prescribed period from the end of that year and furnish within the prescribed period the report of such audit in the prescribed form duly signed and verified by such Accountant setting forth such particulars and certificates as may be prescribed].
Explanation.-For the purposes of this section "A
Every dealer, who is liable to pay tax, shall furnish a declaration within such time and in such manner as may be prescribed, stating the name of the person or persons to be manager or managers of his business for the purposes of this Act and also the name or names of person or persons authorised to receive notice and other documents under this Act on behalf of the dealer and such service on such person shall be binding on the dealer.
(1) An assessing authority or any officer not below the rank of Junior Commercial Taxes Officer authorised by the Commissioner in this behalf with such conditions and restrictions as may be specified by the Commissioner, shall have the power.-
(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 or his business manager to produce accounts, registers and documents relating to his business activities for examination;
(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 sear
(1) The Commissioner may, with a view to prevent or check avoidance or evasion of tax, by notification in the Official Gazette, direct the setting up a check-post or the erection of barrier or both, at such places as may be specified in the notification, and every officer or official who exercises his powers and discharges his duties at such check-post or barrier by way of inspection of documents produced and goods being moved shall be its Incharge.
(2) The owner or a person duly authorised by such owner or the driver or the person Incharge of a vehicle or carrier or of goods in movement shall.-
(a) Stop the vehicle or carrier at every check-post or barrier, and while entering and leaving the limits of the State bring and stop the vehicle at the nearest check-post or barrier, set-up under sub-section (1);
(1) Where the Commissioner is of the opinion that without establishing a departmental check-post, it is in the public interest to collect tax on contract basis in respect of all kinds of building stones, marble and granite in all their forms, gitti, bazari, all other goods specified under clause (8) of section 2 and livestock at a particular check-post or for a specified area, he may, through a contract, permit a contractor to collect such tax at such check-post 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 livestock referred to above, shall be construed to be sale.
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(1) Where a vehicle or carrier coming from any place outside the State and bound for any place outside the State and carrying any goods bound for any place outside the State, passes through the State, the owner, the driver or the person Incharge of such vehicle or carrier or goods shall obtain in such manner and on payment of such fee, as may be prescribed, a transit pass for such goods from the Incharge of the first check-post or barrier after his entry into the State and deliver it to the Incharge of the last check-post or barrier before his exit from the State.
(2) In case of Trans shipment of goods being transported under sub-section (1) the owner or driver or person Incharge of such vehicle or carrier of such goods shall furnish such information to such authority and in such manner as may be prescribed.
(3) Where such owner, driver
(1) Any registered dealer or any other person, who intends to import or bring any goods, or otherwise receives within the State of Rajasthan goods as may be notified by the State Government from outside the State, for sale, use, consumption or for other disposal in the State, shall unless otherwise prescribed, obtain a prescribed declaration form from the prescribed authority, and shall cause it to be carried with the goods as part of the documents specified n sub-section (2) of section 76 and produce along with other documents before the Incharge of the entry check-post or barrier of the State or any other officer authorised by the Commissioner in this behalf.
(2) Any registered dealer or any other person by whom any goods taxable within the State of Rajasthan are dispatched from within the State to place outside the State either in the course of inter-State trade or commerce or f
(1) A clearing or forwarding agent who in the course of his business renders his service for booking or taking delivery of any consignment of goods liable to tax or handles any document of title relating to goods liable to tax, shall furnish information about his place of business to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, in whose territorial jurisdiction he conducts his business, within such time, in such form and in such manner as may be prescribed.]
(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 of forwarding agent violates any of the provisions of sub-section (1) or sub-section (2), the Assistant Comm
(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 reason to believe that the value of the goods shown in the sale or purchase bill, invoice or VAT invoice 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, invoice or VAT invoice is less then 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 paid in respect of such goods, along with a penalty equal to the additional amount of tax so levied, from the owner or Incharge of such goods.
(1) Subject to the provisions of section 86, an appeal against any order of an Assistant Commissioner, a Commercial Taxes Officer, an Assistant Commercial Taxes Officer or Junior Commercial Taxes Officer or Incharge of a check-post or barrier shall lie to the appellate authority.
(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 38, no appeal under this section shall be entertained unless it is accompanied by a satisfactory proof of the payment of tax and other amounts admitted by the appellan
(1) An appeal shall lie to the Tax Board against.-
(a) an order passed by the Commissioner under sub-section (2) of section 26, section 36, section 77 or section 85;
(b) an order passed under the Act by the Deputy Commissioner (Administration);
(c) an order passed by an appellate authority; and
(d) an order of the State Level Screening Committee or the District Level Screening Committee passed under the Incentive, Exemption or Deferment Schemes notified under section 8 or under sub-section (3) of section 20 of the Act.
(2) Any person aggrieved by any order referred to in 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
(1) Any dealer aggrieved by an order passed by the tax Board under sub-section (10) of section 83 or under sub-section (1) of section 33, may, within ninety days from the date of service of such order, apply to the High Court in the prescribed form accompanied by the prescribed fee, for revision of such order on the ground that it involves a question of law.
(2) The Commissioner may, if he feels aggrieved by any order passed by the Tax Board under sub-section (10) of section 83, or under sub-section (1) of section 33, direct any officer or In charge of a check-post or barrier 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 In charge of a check-post or barrier 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
The Rajasthan Value Added Tax Act, 2003 (RVAT Act) was enacted to regulate the levy of tax on the sale or purchase of goods in the state of Rajasthan. Section 84 specifically addresses the provisions for revision of orders passed by the Tax Board, providing a mechanism for dealers aggrieved by such orders to seek redress in the High Court.
Section 84 of the RVAT Act allows any dealer aggrieved by an order of the Tax Board under specific subsections to file a revision petition in the High Court within a stipulated time frame. This section outlines the procedural aspects for seeking judicial review of the Tax Board's decisions.
The scope of Section 84 is limited to reviewing decisions made by the Tax Board regarding tax assessments, penalties, and other related matters. It does not extend to original assessments or decisions made by lower authorities.
While Section 84 itself does not prescribe punishment, it is linked to the broader framework of the RVAT Act, which includes penalties for tax evasion and non-compliance under other sections, such as Section 61.
(1) The Commissioner may suo motu or otherwise, call for and examine the record of any proceeding under this Act, and if he considers that any order passed therein by Assistant Commissioner, Commercial Taxes Officer, Assistant Commercial Taxes Officer or Junior Commercial Taxes Officer or In charge of a check-post or barrier is either erroneous, or prejudicial to the interest of the State revenue, he may after having made or after having caused to be made such enquiry as he considers necessary, and after having given to the dealer a reasonable opportunity of being heard, pass such order or issue such direction as he deems proper under the circumstances of the case.
(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 reviewed was passed.
Notwithstanding anything contained in sections 82, 83 and 84, no appeal or revision shall lie against,.-
(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 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;
(e) any guide-lines formulated, instructions issued, d
All the officers and officials, with whatever designation appointed or posted to discharge a duty under this Act, including the members of the Tax Board shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act XLV of 1860).
(1) The State Government shall constitute the Rajasthan Tax Board for the State consisting of a Chairperson] and as many members as it thinks fit, to exercise the powers and to discharge the duties conferred on the said Tax Board by this Act or any other law.
(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 1[Chairperson] 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 tempora
No suit, prosecution or order legal proceeding shall lie against any officer or official of the State Government for anything which is done or intended to be done under this Act or the rules made thereunder in good faith.
No assessment made and no order passed by any officer appointed or authority constituted under this Act, shall be called into question excepts as provided in this Act.
1[(1) The Commissioner may from time to time, issue such orders, instructions and directions to all officers and persons employed in the execution of this Act as he may deem fit for the administration of this Act, and all such officers and persons shall observe and follow such orders, instructions and directions of the Commissioner.
(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 persons to furnish such information, statement or return as may be specified in the notice issued in this behalf.
(3) No such orders, instructions, or directions shall be issued under sub-section (1) so as to interfere with the discretion of any appellate authority in the exercise of its appellate functions.
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Any officer not below the rank of Assistant Commercial Taxes Officer or the appellate authority or the Tax Board, while exercising powers or discharging duties under any of the provisions of this Act, shall have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Central Act No. V of 1908) when trying a suit, in respect of the following matters arising in any proceeding under this Act namely:-
(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 sections 193, 196 and 228
An officer or official exercising the powers under this Act, may take the assistance of any police officer or other officer of the Government, and upon such request for assistance being made, the police officer or such other officer shall render necessary help in accordance with law.
(1) Where any information about the registration, returns and assessment or matters incidental thereto, of a dealer is required -
(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 or any other officer 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 o
(1) The State Government may, by notification in Official Gazette, provide that the provisions contained in the Information Technology Act, 2000 and the Rules made and directions given thereunder, including the provisions relating to digital signatures, electronic governance, attributation, acknowledgement and dispatch of electronic records, secure electronic records and secure digital signatures and digital signature certificate as are specified in the said notification, shall, in so far as they may, as far as feasible, apply to the procedures under this Act.
1[(2) Where any return, application, communication or intimation is submitted by a dealer or his business manager or by a person, electronically through the official website of the Commercial Taxes Department, such return, application, communication or intimation shall be deemed to be submitted by him, if the dealer or busine
1[***]
1. Omitted vide the Rajasthan Finance Act, 2014, w.e.f from 05.10.2014 the previous text was:-
"96. 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 Chairperson] 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.
(1) Notwithstanding anything contained in any other law for the time being in force, all applications, appeals and other proceedings under this Act shall require court fee stamps of such value as may be prescribed.
(2) The State Government shall be exempted from court fee leviable under this Act and the rules made thereunder.
Notwithstanding anything contained in this Act, where amendment in a Schedule results in exemption from tax or, otherwise tax is exempted under this Act, with retrospective effect, the amount charged or collected by a dealer till the date of such amendment or exemption-
(i) shall be deposited with the State Government; and
(ii) if already deposited, shall not be refunded,
and any input tax credit availed in respect of such amount shall be reversed.].
The State Government may, by notfn in the Official Gazette, direct that subject to such conditions, if any, as may be specified in the notfn, any power exercisable by an assessing authority under this Act may be exercised by such Officer of the State Government, as may be specified in the notfn.]
(1) Where any difficulty arises in giving effect to the provisions of this Act, the State Government may, by notification make such orders not inconsistent with this Act, as may appear to be necessary or expedient for removing the difficulty.
(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.
(1) The State Government may by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(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.
(1) The Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) shall stand repealed on and from the date of the commencement of this Act and the provisions of the Rajasthan General Clauses Act, 1955] (Act No. 8 of 1955) shall apply to such repeal.
(2) Without prejudice to the generality of sub-section (1)-
(a) anything done or any action taken including any appointment, notification, notice, order, rule or form made or issued, authorities or powers conferred, processes issued under the repealed Act shall be deemed to have been done or taken or issued under the provisions of this Act in so far as the same is not inconsistent with the provisions of this Act or rules made thereunder and shall continue to be in force accordingly unless and until superseded by anything done or action taken under this Act.
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SCHEDULE I
[See sub-section (1) of section 8]
Goods Exempt from Tax
S. No. Description of Goods Conditions, if any
1 2 3
1. Agricultural implements manually operated or animal driven or tractor or power driven, spare parts and accessories thereof, namely:-(a) Ordinary Agricultural implements: 1. Hand Hoe (Khurpa or Khurpi); 2. Spade; 3. Gandasa; 4. Pick i.e. khudali; 5. Axe; 6. Khanta; 7. Belcha; 8. Patela; 9. Hand-driven chaff cutters and their parts (except bolts, nuts and springs); 10. Sickle; 11. Beguri; 12. Hand-wheel hoe; 13. Horticultural tools like budding, grafting knife, secateur, pruning shear or hook, hedge shear; sprinkler, rake; 14. Sprayer, duster and sprayer-cum-duster; 15. Soil injector;
SCHEDULE II
[See sub-section (3) of section 8]
Exemption to Persons or Class of Persons
S. No. Person or Class of persons Conditions, if any
1 2 3
1. United Nations Organisation and its constituent agencies
Foreign Diplomatic Missions and their diplomats
3. ** Deleted
4. (i) Canteen Stores Department, or (ii) Regimental or Unit-run canteens attached to Military units.
5. Rajasthan State Road Transport Corporation
6. Indian Railways
SCHEDULE III
[See section 4]
Goods Taxable at 1%
S.No. Description of Goods Rate of tax % Conditions, if any
1 2 3 4
1 Bullion 1
2 Jewellery, ornaments and articles made of Gold, silver and platinum and other precious metals and alloys thereof, with or without precious or semi-precious stones including diamonds. vark of gold or silver 1
3. Precious and semi-precious gems and stones, synthetic gems and stones (including kharad), pearls (whether real or cultured), agate and diamond. 1
4. Deleted vide Not. No. F.12 (25) FD/Tax/ 11-131, dated 09.03.11
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SCHEDULE IV
[See section 4]
Goods Taxable at 5%
S. No. Description of Goods Rate of Tax % Conditions, if any
1 2. 3. 4.
1. Agricultural implements other than mentioned in Schedule-I 5
2. [* * *]
3. All intangible goods like copyright, patent, REP license etc. 5
4. All kinds of bricks *excluding Kiln Bricks, but including fly ash bricks, refractory bricks and asphaltic roofing earthen tiles and refractory monolithic. 5
5. All metal castings and manhole covers made of cast iron castings. 5
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2[SCHDEULE V
[See section 4]
Goods Taxable at 14%
S. No. Description of Goods Rate of Tax Conditions, if any
1. 2. 3. 4.
1. All types of synthetic adhesive, polymide adhesive, resin adhesive, adhesive solution e.g. araldite, quick fix, bontite, elfy. 14
2. Air purifiers and cupboard fresheners, perfumes and deodorizers, whether odourless or with odour. 14
3. Aluminium composite panel (including composite panel made of any other material) and aluminium containers for compressed gas or liquefied gas. 14
4. Anti-freezing preparations and prepared de-icing fluids. 14
SCHEDULE VI
[See section 4]
Goods Taxable at 20% and above
S.No. Description of Goods Rate of Rate of Tax % Condition, if any
1. 2. 3. 4.
1 High and Light Speed Diesel Oil 18
2 Molasses. 20
3 Foreign Liquor, Indian Made Foreign Liquor and Beer: (a) When sold to the dealers having retail off licenses issued by Excise Department, Government of Rajasthan. (b) When sold to the dealers not covered in (a) above. 30 20
4 Tobacco and its products 65
5 Petrol. 26
6 Opium 50
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