RAJASTHAN VALUE ADDED TAX ACT, 2003

RAJASTHAN VALUE ADDED TAX ACT, 2003

S.1 Short title, extent and commencement

S.2 Definitions

S.3 Incidence of tax

S.4 Levy of tax and its rate

S.5 Payment of lump sum in lieu of tax

S.6 Levy of tax by weight, volume, measurement or unit on certain goods

S.7 Levy of tax on live-stock

S.8 Exemption of tax

S.9 Bar against collection of tax when not payable

S.10 Burden of proof

S.11 Obligatory registration

S.12 Voluntary registration

S.13 Authority competent to grant registration

S.14 Authorisation for collection of tax

S.15 Furnishing of security for registration

S.16 Amendment and cancellation of registration certificate

S.17 Tax payable by a dealer

S.18 Input Tax Credit

S.19 Input tax credit for stock on the date of commencement of this Act

S.20 Payment of tax

S.21 Filing of return

S.22 Assessment on failure to deposit tax

S.23 Self Assessment

S.24 Assessment

S.25 Assessment in case of avoidance or evasion of tax

S.26 Escaped assessment

S.27 Audit of the dealer

S.28 Assessment in case of a casual trader

S.29 Assessment in special cases

S.30 Assessment of a dissolved firm

S.31 Rounding off of tax, interest and penalty

S.32 Want of form not to affect proceedings

S.33 Rectification of a mistake

S.34 Reopening of ex-parte assessment

S.35 Stay of proceeding

S.36 Determination of disputed questions

S.37 Transfer of cases

S.38 Liability for payment of tax or demand

S.39 Liability of a surety

S.40 Liability of the representatives of a deceased person

S.41 Liability on dissolution, discontinuance or partition of business

S.42 Liability on transfer of business

S.43 Liability of principal and agent

S.44 Liability of firms and partners

S.45 Liability of Directors of a private company

S.46 Liability in case of amalgamation of companies

S.47 Liability under this Act to be the first charge

S.48 Certain transfers to be void

S.49 General mode of recovery

S.50 Special mode of recovery

S.51 Power to reduce or waive interest and penalty in certain cases

S.51(a) Power of State Government to waive penalty and interest in certain cases.

S.51(b) Rebate of tax

S.52 Power to write off demand

S.53 Refund

S.54 Power to obtain security or withhold refund in certain cases

S.55 Interest on failure to pay tax or other sum payable

S.56 Penalty for not making application for registration

S.57 Penalty for failure to furnish security or additional security

S.58 [Omitted]

S.59 Penalty for not maintaining or keeping accounts

S.60 Forfeiture and penalty for unauthorised collection of tax

S.61 Penalty for avoidance or evasion of tax

S.62 Penalty for not furnishing statistics

S.63 Penalty on awarders

S.64 Penalty for other violations

S.65 Opportunity before imposition of penalty

S.66 Time limit for imposition of penalty or levy of interest

S.67 Prosecution for offences

S.68 Composition of offences

S.69 Penalty or composition under this Act not to interfere with punishment under other law

S.70 Investigation of offences

S.71 Accounts to be maintained by a dealer

S.72 Registered dealers to issue VAT invoice

S.73 Audit of accounts

S.74 Dealer to declare the name of his business manager

S.75 Power of entry, inspection and seizure of accounts and goods

S.76 Establishment of check-post or barrier and inspection of goods while in movement

S.77 Establishment of check-post on contract basis

S.78 Transit of goods by road through the State and issue of transit pass

S.79 Import of goods into the State or export of goods outside the State

S.80 Liability to obtain certificate and furnish information by certain agents

S.81 Special provisions relating to under-billing

S.82 Appeal to the appellate authority

S.83 Appeal to the Tax Board

S.84 Revision to the High Court

S.85 Revision by the Commissioner

S.86 No appeal or revision in certain cases

S.87 Persons appointed under this Act to be public servants

S.88 Constitution of the Rajasthan Tax Board

S.89 Indemnity

S.90 Bar to proceedings except as provided in this Act

S.91 General powers of the Commissioner

S.92 Power to enforce evidence

S.93 Power to seek assistance from police officer or other officer

S.94 Disclosure of information relating to a dealer

S.95 Automation

S.96 [***]

S.97 Court fees payable under this Act

S.97(a) No refund etc. in case of retrospective exemption

S.97(b) Delegation of powers

S.98 Power to remove difficulties

S.99 Power to make rules

S.100 Repeal and savings

Sch.1 SCHEDULE I

Sch.2 SCHEDULE II

Sch.3 SCHEDULE III

Sch.4 SCHEDULE IV

Sch.5 SCHEDULE V

Sch.6 SCHEDULE VI

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