राजस्थान वित्त विधेयक, 2016

2016 का विधेयक सं. 3

(जैसाकि राजस्थान विधान सभा में पुरःस्थापित किया जायेगा) वित्तीय वर्ष 2016-17 के लिए राज्य सरकार के वित्तीय प्रस्तावों को प्रभावी करने के लिए राजस्थान मूल्य वर्धित कर अधिनियम, 2003, राजस्थान स्थानीय क्षेत्रों में माल के प्रवेश पर कर अधिनियम, 1999, राजस्थान (होटलों और बासों में) विलासों पर कर अधिनियम, 1990, राजस्थान विद्युत (शुल्क) अधिनियम, 1962, राजस्थान स्टाम्प अधिनियम, 1998, राजस्थान मोटर यान कराधान अधिनियम, 1951 और राजस्थान राजवित्तीय उत्तरदायित्व और बजट प्रबंध अधिनियम, 2005, को और संशोधित करने और कतिपय अन्य उपबंध करने के लिए विधेयक।

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S.अध्याय 1 प्रारम्भिक

S.33 किसी गलती की परिशुद्धि

जहां उप-धारा (1) के अधीन कोई आवेदन निर्धारण प्राधिकारी, को प्रस्तुत किया जाये और उसकी रसीद अभिप्राय की जाये, वहां उसका निपटारा प्रस्तुत किये जाने की तारीख से एक वर्ष की कालावधि के भीतर-भीतर किया जायेगा और जहां ऐसे आवेदन का निपटारा उक्त कालावधि के भीतर-भीतर नहीं किया जाये वहां वह मंजूर कर लिया गया समझा जायेगा।

S.51क कतिपय मामलों में शास्ति और ब्याज को अधित्यक्त करने की राज्य सरकार की शक्ति

इस अधिनियम में अंतर्विष्ट किसी बात के होने पर भी, राज्य सरकार लोकहित में, राजपत्र में अधिसूचना द्वारा ऐसे निबंधनों और शर्तों के अध्यधीन जो अधिसूचना में विनिर्दिष्ट की जायें, व्यवहारियों के किसी वर्ग के लिए किसी कालावधि के लिए संदेय ब्याज या शास्ति की किसी रकम को कम या अधित्यक्त कर सकेगी।

S.Chapter I PRELIMINARY

S.Chapter II AMENDMENT IN THE RAJASTHAN VALUE ADDED TAX ACT, 2003

S.8 Amendment of section 53, Rajasthan Act No. 4 of 2003

In section 53 of the principal Act, after the existing sub-section (3) and before the existing sub-section (4), the following new sub-section (3A) shall be inserted, namely:-

"(3A) Where any amount has been deposited wrongly or in excess, by a dealer and it is found that such amount is not payable or has been deposited in excess of the amount payable by the dealer for the tax period mentioned in the challan, the Commissioner or any officer as authorised by the Commissioner in this behalf shall direct the assessing authority to grant refund of the said amount in the manner as prescribed.".

S.Chapter III AMENDMENT IN THE RAJASTHAN TAX ON ENTRY OF GOODS INTO LOCAL AREAS ACT, 1999

S.9 Amendment of section 4, Rajasthan Act No. 13 of 1999

In section 4 of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999(Act No. 13 of 1999), after the existing sub-section (1) and before existing sub-section (2), the following new sub-section (1A) shall be inserted, namely:-

"(1A) Every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of, any goods in pursuance of sale or purchase effected through electronic media shall be liable to pay tax on the taxable purchase value of the goods.".

S.10 Amendment of section 11, Rajasthan Act No. 13 of 1999

In sub-section (2) of section 11 of the principal Act, in clause (iv), for the existing expression ";", appearing at the end, the expression "; or" shall be substituted; and after clause (iv), the following new clause (v) shall be added: "(v) every person who, in the course of business, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area, or takes delivery or is entitled to take delivery into a local area of, any goods in pursuance of sale or purchase effected through electronic media;".

S.11 Amendment of section 23, Rajasthan Act No. 13 of 1999

For the existing sub-section (2) of section 23 of the principal Act, the following shall be substituted, namely:-

"(2) The appeal shall be preferred within sixty days from 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 appellant had sufficient cause for not preferring the appeal within the said period.".

S.Chapter IV AMENDMENT IN THE RAJASTHAN TAX ON LUXURIES (IN HOTELS AND LODGING HOUSES) ACT, 1990

S.12 Amendment of section 2, Rajasthan Act No. 9 of 1996

In sub-section (1) of section 2 of the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996), for the existing clause (j), the following shall be substituted, namely:-

"(j) “Luxury Tax Officer” means any officer not below the rank of Assistant Commercial Taxes Officer, authorised as such by the Commissioner;".

S.13 Amendment of section 12, Rajasthan Act No. 9 of 1996

After the existing sub-section (5) and before the existing sub-section (6) of section 12 of the principal Act, the following new sub-section (5A) shall be inserted, namely:-

"(5A) When a hotelier liable to get registration, does not make application under sub-section (2), the Luxury Tax Officer or any other officer not below the rank of Assistant Commercial Taxes Officer authorised by Commissioner in this behalf, after affording an opportunity of being heard to such hotelier, shall grant him registration certificate from the date he becomes liable to pay tax under this Act and such registration shall take effect as if it has been granted under sub-section (4).".

S.14 Amendment of section 26, Rajasthan Act No. 9 of 1996

In section 26 of the principal Act,-

(i) in sub-section (1), after the existing expression “Luxury Tax Officer” and before the existing expression “may require”, the expression “or any other officer as may be authorised by the Commissioner in this behalf” shall be inserted.
(ii) in sub-section (2), for the existing expression “by the Luxury Tax Officer, and the Luxury Tax Officer”, the expression “by the officer specified in sub-section (1), and such officer” shall be substituted.

S.Chapter V AMENDMENT IN THE RAJASTHAN ELECTRICITY (DUTY) ACT, 1962

S.15 Amendment of section 3B, Rajasthan Act No. 12 of 1962

For the existing sub-section (2) of section 3B of the Rajasthan Electricity (Duty) Act, 1962, the following shall be substituted, namely:-

"(2) The provisions of this Act or the rules made thereunder shall, so far as may be, apply in relation to levy, payment, exemption, interest, computation and recovery of the cess payable under sub-section (1) as they apply to levy, payment, exemption, interest, computation and recovery of electricity duty payable under this Act.".

S.16 Amendment of section 3C, Rajasthan Act No. 12 of 1962

For the existing sub-section (2) of section 3C of the principal Act, the following shall be substituted, namely:-

S.Chapter VI AMENDMENT IN THE RAJASTHAN STAMP ACT, 1998

S.17 Amendment of section 3-A, Rajasthan Act No. 14 of 1999

In sub-section (1) of section 3-A of the Rajasthan Stamp Act, 1998, after the existing expression "for construction on, or development of," and before the existing expression "any immovable property", the expression "or sale or transfer (in any manner whatsoever) of," shall be inserted.

S.18 Insertion of section 3-B, Rajasthan Act No. 14 of 1999

After section 3-A, and before the existing section 4 of the principal Act, the following shall be inserted, namely:-

"3-B. Surcharge for conservation and propagation of cow and its progeny.- (1) All instruments of conveyance... shall be chargeable with surcharge at such rate not exceeding 10 percent of the duty chargeable on such instruments... as may be notified by the State Government, for the purpose of conservation and propagation of cow and its progeny.".

S.19 Amendment of section 35, Rajasthan Act No. 14 of 1999

In sub-section (1) of section 35 of the principal Act, for the existing expression "and pays a fee of such amount (not exceeding two hundred rupees and not less than fifty rupees) as the Collector may in each case direct," the expression "and pays a fee of five hundred rupees," shall be substituted.

S.20 Amendment of section 52, Rajasthan Act No. 14 of 1999

In section 52 of the principal Act, for the existing expression "ninety days", the expression "two years" shall be substituted.

S.21 Insertion of section 52-B, Rajasthan Act No. 14 of 1999

After section 52-A and before the existing section 53 of the principal Act, the following shall be inserted, namely:-

"52-B. Revision by the Inspector General of Stamp.- (1) The Inspector General of Stamp may suo motu or otherwise, call for and examine the record of any proceeding..."

S.22 Amendment of section 65, Rajasthan Act No. 14 of 1999

In section 65 of the principal Act, (i) for the existing expression "Collector" wherever occurring, the expression "Inspector General of Stamp or Collector" shall be substituted...

S.23 Amendment of the Schedule, Rajasthan Act No. 14 of 1999

Various amendments to the Schedule were made, including:

(vi) for the existing Article 17, the following shall be substituted: Certificate of Sale... The same duty as on a conveyance (No. 21)...
(xi) for the existing Article 24, the following shall be substituted: "24. Supplementary instrument to correct clerical errors... Five hundred rupees.";
(xiv) after Article 35-A, "35-B. Limited Liability Partnership (LLP)..."

S.Chapter VII AMENDMENT IN THE RAJASTHAN MOTOR VEHICLES TAXATION ACT, 1951

S.24 Amendment of section 4-D, Rajasthan Act No. 11 of 1951

In table to section 4-D, for the existing entries at S.No. 2, the following shall be substituted:

Vehicle Class	Conditions/Time	Rate
Transport vehicle	At the time of registration...	-
(a) two wheeled passenger vehicle/three wheeled passenger and goods vehicle	-	2000
(i) Light Motor Vehicle (a)

S.1 EXTRACTS TAKEN FROM THE RAJASTHAN VALUE ADDED TAX ACT, 2003 (Act No. 4 of 2003)

Includes extracts and proposed amendments for section 2, 13, 24, 33, 51A, and 53.

S.2 EXTRACTS TAKEN FROM THE RAJASTHAN ENTRY OF GOODS INTO LOCAL AREAS ACT, 1999 (Act No. 13 of 1999)

Includes extracts and proposed amendments for section 11 and 23.

S.3 EXTRACTS TAKEN FROM THE RAJASTHAN TAX ON LUXURIES (IN HOTELS AND LODGING HOUSES) ACT, 1990 (Act No. 9 of 1996)

Includes extracts and proposed amendments for section 2 and 26.

S.4 EXTRACTS TAKEN FROM THE RAJASTHAN ELECTRICITY (DUTY) ACT, 1962 (Act No. 12 of 1962)

Includes extracts and proposed amendments for section 3B and 3C.

S.5 EXTRACTS TAKEN FROM THE RAJASTHAN STAMP ACT, 1998 (Act No. 14 of 1999)

Includes extracts and proposed amendments for section 3-A, 35, 52, 65, and various Articles of THE SCHEDULE.

S.6 EXTRACTS TAKEN FROM THE RAJASTHAN MOTOR VEHICLES TAXATION ACT, 1951 (Act No. 11 of 1951)

Includes extract for section 4-D and the associated table.

S. No.	Class of the Vehicle	Time	Maximum rate of cess (in Rupees)
1	2	3	4
1.	Non-transport vehicle
	(a) two wheelers	At the time of registration under section 41, or assignment under section 47 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) and thereafter at the time of renewal of certificate of registration under sub-section (10) of section 41 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988).	1000

S.7 EXTRACTS TAKEN FROM THE RAJASTHAN FISCAL RESPONSIBILITY AND BUDGET MANAGEMENT ACT, 2005 (Act No. 7 of 2005)

Includes extracts and proposed amendments for section 6 and 6A.