RAJASTHAN FINANCE ACT, 1961

S.1 Short title

This Act may be called the Rajasthan Finance Act, 1961.

S.2 [Omitted]

       1Omitted
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       1. Sec. 2 Enhancement of stamp duty omitted by Sec. 3 of the Rajasthan Taxation Laws (Amendment) Act,1976 (Raj. Act No. 33 of 1976) vide Notification No. F2(13) vidhi/76 dated 3.5.1976 Pub. in Raj. Gaz. Extra-ordi Part IV-A dated 3.5.1976 page 106 w.e.f. 9.3.1976 when the Raj. Ordinance (second) 1974 came into force.

S.2(a) Levy of draught relief surcharge on instruments chargeable with Stamp Duty

       1[Levy of draught relief surcharge on instruments chargeable with Stamp Duty
       2[ (1) Every instruments chargeable with duty under Sec. 3 of the Indian Stamp Act, 1899 (Central Act 2 of 1899), as adapted to the State of Rajasthan by the Rajasthan Stamp Law (Adaptation) Act, 1952 (Rajasthan Act 7 of 1952), not being an instrument covered by entry 21 of List 1 of Seventh Schedule to the Constitution of India, shall in addition to such duty 2[be chargeable with draught relief surcharge] of3[twenty paisa]
       (2) The 4[draught relief surcharge] with which any instrument is chargeable under Sub-Sec. (1) shall be paid and such payment shall be indicated on such instruments by means of adhesive stamps bearing the inscription 5[draught relief] whether with or without any other design, picture or inscription.
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S.3 Amendment of Sec. 33, Rajasthan Act 37 of 1959

Clause (ii) of Sub-Sec.(2) of Sec. 33 of the Rajasthan Panchayat Samitis and Zila Parishads Act, 1959 (Rajasthan Act 37 of 1959), shall be omitted.

S.4 Amendment of Schedule I, Rajasthan Act 11 of 1951

In sub- division A of Schedule I to the Rajasthan Motor Vehicles Taxation Act, 1951 (Rajasthan Act 11 of 1951), in column 2 opposite clause (a) of Art. III for the figures "15", the figures "17.50" shall be substituted.

S.5 Amendment of Schedule I, Rajasthan Act 29 of 1954

In the second proviso to Sec. 5 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act, 29 of 1954) hereinafter referred to as the Sales Tax Act, for the figure "7" the figures "10" shall be substituted.

S.6 Amendment of the Schedule, Rajasthan Act 29 of 1954

       In the Schedule to the Sales Tax Act,
       (i) all entries against S. No. 1 shall be omitted; and /
       (ii) for the existing entry in column 2 against S. No. 9, the following entry shall be substituted namely :-

S.7 Amendment of Sec. 4, Rajasthan Act 24 of 1957

       In Sec. 4 of the Rajasthan Entertainments Tax Act, 1957 (Rajasthan Act 24 of 1957), for Sub-Sec. (1),the following sub-section shall be substituted, namely :-
       "(1) There shall be levied, charged and paid to the State Government on all payments for admission to an entertainment, a tax at such rate not exceeding 40 per cent of the payment for admission as may be notified by the State Government from time to time subject to a minimum of one naya paisa in any one case; the amount of tax being calculated to the nearest naya paisa; and
       (2) Sub-Sec. (2) and Sub-Sec. (3) shall be omitted."

S.8 Amendment of Sec. 3, Rajasthan Act 18 of 1959

In Sub-Sec. (1) of Sec. 3 of the Rajasthan Passengers and Goods Taxation Act, 1959 (Rajasthan Act 18 of 1959), for the word "one-eighth", the figures and the words "15 per cent" and for the word "one- twelfth", the figures and the words "10 per cent" shall be substituted.

S.9 Declaration under Sec. 3, Rajasthan Act 23 of 1958

       In pursuance of Sec. 3 of the Rajasthan Provisional Collection of Taxes Act, 1958 (Raj. Act 23 of 1958), it is hereby declared that it is expedient in the public interest that the clauses 2 to 8 of this Bill shall have immediate effect under the said Act.
       Table of Additional Surcharge payable under Sec. 2A of the
       Serial number of Article under the second schedule Description of the instrument 1 [Refugee relief's from w.e.f. 9.12.1971 to 31.3.1973] 2[Draught Relief on and from 1.4.1973 to 4.11.1974] 3[Draught Relief from 5.11.1974 and onwards]
       1. Acknowledgment Ten paise Ten paise Twenty paise
       2. Administration bond same same same
       3. Adoption died '' '' ''
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