2012 का विधेयक सं. 4
वित्तिय वर्ष 2012-13 के लिए राज्य सरकार के वित्तीय प्रस्तावों को प्रभावी करने के लिए राजस्थान मूल्य संवर्धित कर अधिनियम, 2003, राजस्थान (होटल और बासों में) विलास पर कर अधिनियम, 1990, राजस्थान स्थानीय क्षेत्रों में माल के प्रवेश पर कर अधिनियम, 1999, राजस्थान स्टाम्प अधिनियम, 1998 और राजस्थान वित्त अधिनियम, 2006 को और संशोधित करने और कतिपय अन्य उपबंध करने के लिए विधेयक।
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इस अधिनियम का नाम राजस्थान वित्त अधिनियम, 2012 है।
मूल अधिनियम की धारा 63 की विद्यमान उप-धारा (2) के स्थान पर निम्नलिखित प्रतिस्थापित किया जायेगा, अर्थात :-
"(2) सहायक वाणिज्यिक कर अधिकारी से अनिम रैंक का कोई अधिकारी, जिसे आयुक्त द्वारा प्राधिकृत किया जाये, उप-धारा (1) के अधीन कर वसूल करने और शास्ति अधिरोपित करने के लिए सशक्त होगा।"।
राजस्थान (होटल और बासों में) विलास पर कर अधिनियम, 1990 (1996 का अधिनियम सं. 9), जिसे इस अध्याय में आगे मूल अधिनियम कहा गया है, की धारा 16 की विद्यमान उप-धारा (2) हटायी जायेगी।
मूल अधिनियम की धारा 17 में,-
1999 के राजस्थान अधिनियम सं. 13 की धारा 12 में,-
मूल अधिनियम की विद्यमान धारा 14 के स्थान पर निम्नलिखित प्रतिस्थापित किया जायेगा, अर्थात :- "14. स्वनिर्धारण.- (1) प्रत्येक रजिस्ट्रीकृत व्यवहारी, जिसने विहित समय के भीतर-भीतर उस वर्ष के लिए वार्षिक विवरणी फाइल कर दी है, धारा 12 के उपबंधों के अध्यधीन रहते हुए, फाइल की गयी वार्षिक विवरणी के आधार पर उस वर्ष के लिए निर्धारित किया हुआ समझा जायेगा। (2) उप-धारा (1) के अधीन निर्धारित रजिस्ट्रीकृत व्यापारियों की एक सूची इलैक्ट्रॉनिक या प्रिन्ट मीडिया के माध्यम से प्रकाशित की जा सकेगी और ऐसा प्रकाशन, जहां कहीं अपेक्षित हो, ऐसे व्यापारियों को सम्यक् सूचना समझी जायेगी।"।
मूल अधिनियम की विद्यमान धारा 16 हटायी जायेगी।
राजस्थान स्टाम्प अधिनियम, 1998 (1999 का अधिनियम सं. 14), जिसे इसमें आगे मूल अधिनियम कहा गया है, की धारा 2 के खण्ड (xi) के विद्यमान उप-खण्ड (iv) के स्थान पर निम्नलिखित प्रतिस्थापित किया जायेगा, अर्थात :- "(iv) कम्पनी अधिनियम, 1956 (1956 का केन्द्रीय अधिनियम सं. 1) की धारा 394 के अधीन और बैंकारी विनियमन अधिनियम, 1949 (1949 का केन्द्रीय अधिनियम सं. 10) की धारा 44-क के अधीन किया गया प्रत्येक आदेश,"।
(1) राजस्थान वित्त अधिनियम, 2006 (2006 का अधिनियम सं. 4) की धारा 42 में,- (i) उप-धारा (3) में, विद्यमान अभिव्यक्ति "धारा 48 के अधीन किसी अपील के परिणामस्वरूप या, यथास्थिति, धारा 51 के अधीन किसी पुनरीक्षण के कारण" के स्थान पर अभिव्यक्ति "धारा 48 के अधीन या, यथास्थिति, धारा 51 के अधीन किसी अपील के परिणामस्वरूप" प्रतिस्थापित की जायेगी; और (ii) उप-धारा (4) में, विद्यमान अभिव्यक्ति "धारा 48 के अधीन किसी अपील के परिणामस्वरूप या, यथास्थिति, धारा 51 के अधीन किसी पुनरीक्षण के कारण" के स्थान पर अभिव्यक्ति "धारा 48 के अधीन या, यथास्थिति, धारा 51 के अधीन किसी अपील के परिणामस्वरूप" प्रतिस्थापित की जायेगी।
The Bill proposes amendments to the Rajasthan Value Added Tax Act, 2003, Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990, Rajasthan Tax on Entry of Goods into Local Areas Act, 1999, Rajasthan Stamp Act, 1998, and Rajasthan Finance Act, 2006 to streamline tax administration and implementation.
(1) Where a dealer has failed to deposit tax in accordance with the provisions of section 20 within the notified period, the assessing authority or the officer authorised 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 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 notice of demand. However, the assessing authority or the officer authorised by the Commissioner, after recording reasons in writing, may reduce such period.
(3) The tax deposited under sub–section (2) shall be adjusted in the assessment for the relevant period.
(4) Where a dealer, other than those who have opted for quarterly assessment under sub-section (2) of section 23, does not file annual return under section 21, or audit report under section 73, within the prescribed time, the assessing authority or the officer authorised by the Commissioner shall, assess the dealer on the basis of his books of accounts and if he fails to produce the same, to the best of his judgment.
(4A) Where a dealer who has opted for quarterly assessment under sub-section (2) of section 23, does not file return for the quarter within the prescribed period under section 21, the assessing authority or the officer authorized by the Commissioner shall, assess the dealer on the basis of his books of accounts and if he fails to produce the same, to the best of his judgment for the quarter.
(4) Where a dealer or a person has filed an appeal to the Appellate Authority against an order passed by an assessing authority or any other officer, the said Appellate Authority may, after registering such appeal and after having heard the appellant and the assessing authority or officer or any
(1) XX XX XX
(2) The assessing authority of the contractor concerned or any other officer not below the rank of an Assistant Commercial Taxes Officer as may be authorised by the Commissioner, shall be empowered to recover tax and impose penalty under sub–section (1).
(1) XX XX
(2) If the Luxury Tax Officer is satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, he shall assess the amount of tax due from the hotelier on the basis of such returns.
(3) If the Luxury Tax Officer is not satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, and he thinks it necessary to require the presence of the hotelier or the production of further evidence, he shall serve on such hotelier a notice requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all evidence on which such hotelier relies in support of his returns or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Luxury Tax Officer shall, after considering all the evidence which may be produced, assess the amount of tax due from the hotelier
(1) to (2) XX XX XX
(3) If the assessing authority is satisfied that any return submitted under sub-section (1) is correct and complete, he shall assess the dealer on the basis thereof.
(4) If no return is submitted by the dealer under sub-section (1), before the period prescribed or if the return submitted by him appears to the assessing authority to be incorrect or incomplete, he shall assess the dealer to the best of his judgment recording the reasons for such assessment:
Provided that before taking action under this sub-section, the dealer shall be given reasonable opportunity of proving the correctness and completeness of the return submitted by him.
(5) XX XX XX
(6) No assessment under this section for any year shall be made after a period of three years from the date on which return for that year is submitted by a dealer:
Provided further that nothing contained in this sub-section limiting the time within which the assessment may be
(1) Notwithstanding anything contained in sub-sections (3) and (4) of section 12, in the case of a dealer, the assessing authority may at his discretion but subject to the provisions of sub-section (2), assess such dealer on the basis of the original return or the revised return, as the case may be, without requiring the presence or the production of books of accounts.
(2) For the purposes of sub-section (1), the dealer who is eligible for summary assessment under the provisions of this section may,—
Provided that the return or revised return to be submitted by a dealer under this sub-section shall b
(1) Subject to such Rules as may be made by the State Government, every registered dealer shall send every month to the assessing authority a statement containing such particulars as may be prescribed and shall pay in advance the full amount of tax payable by him on the basis of the goods brought by him during the preceding month into the local area and the amount so payable shall be deemed to be an amount due from such dealer under this Act.
(2) If at the end of the year it is found that the amount of tax paid in advance by any dealer for any month or for the whole year in the aggregate was less than the tax payable for that month or the tax for the whole year as finally assessed, as the case may be, by more than fifteen percent, the assessing authority may direct such dealer to pay, in addition to the tax, by way of penalty, a sum not exceeding one and a half times the amount of tax so paid falls short of the tax payable for the month or for the whole year, as the case may
(1) With a view to rectify any mistake apparent from the record, the assessing authority, appellate authority or revisional authority may, at any time within five years from the date of any order passed by it, amend such order:
Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revisional authority, as the case may be, has given notice to the assessee of its intention to do so, and has allowed the assessee a reasonable opportunity of being heard.
In this Act, unless there is something repugnant in the subject or context,-
(i) to (x) XX XX XX
(xi) "Conveyance" includes,-
by which property, whether movable or immovable, or any estate or interest in any property is transferred to, or vested in, any other person, intervivos, and which is not otherwise specifically provided for by the schedule;
(xii) to (xxxvi) XX XX XX
(a) Instrument of partnership: Five hundred rupees.
(b) Dissolution of partnership: Five hundred rupees.
(as defined by section 2 (xxx), not being a Proxy),-
(A) Declaration of, - or concerning any property, when made by any writing not being a will. (The same duty as on a Bond (No. 14) for a sum equal to the amount or value of the property concerned but not exceeding sixty rupees.)
(B) Revocation of, - or concerning any property when made by any instrument other than a will. (The same duty as on a Bond (No. 14) for a sum equal to the amount or value of the property concerned but not exceeding fifty rupees.)
(1) Where no objection in respect of the land mentioned in the provisional assessment list, is filed in accordance with the provisions of section 41, the entries in respect of such land in the list shall be taken as final.
(2) Where an objection in respect of the land mentioned in the provisional assessment list is filed in accordance with the provisions of section 41, the Assessing Authority shall, after affording an opportunity of being heard and producing evidence to the objector, decide the objections and confirm, revise or modify the entries in the provisional assessment list in respect of such land.
(3) The provisional assessment list shall thereupon be duly authenticated by the Assessing Authority and, subject to any amendment, addition, correction or modification made under section 43 or section 44 or as a result of any appeal under section 48, for any revision under section 51, as the case may be, taken as final. The list as finalized shall be published and m
(1) Any person aggrieved by an order under sections 42, 43 or 44, may at any time before the expiry of thirty days from the date of the order prefer in an appeal to the Appellate Authority:
Provided that no appeal shall be entertained unless it is accompanied by satisfactory proof of payment of not less than one half of the tax assessed and payable by the person preferring the appeal.
(2) The Appellate Authority may admit an appeal after the expiry of the period referred to in sub-section (1), if he is satisfied that there was sufficient cause for to note preferring the appeal within that period.
(3) Every appeal under the section shall be presented and verified in the manner prescribed.
(4) The Appellate Authority shall, after affording an opportunity of being heard to the Appellant, pass such order on the appeal as it thinks fit and shall send a copy of the order to the Assessing Authority and such other persons as may be prescribed.
(5) The ass
The State Government or such other Authority, as may be appointed by it in this behalf, may, on its own motion or on application made, call for the record of any proceedings or order of any authority under this Chapter for the purpose of satisfying itself as to the legality or propriety of such proceeding or order, and may pass such order in reference thereto as appears to it necessary for the ends of justice.
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