THE RAJASTHAN FINANCE BILL, 2013

Bill No. 4 of 2013

2013

A Bill further to amend the Rajasthan Value Added Tax Act, 2003, the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990, the Rajasthan Stamp Act, 1998, the Rajasthan Finance Act, 2008 and the Rajasthan Contingency Fund Act, 1956, in order to give effect to the financial proposals of the State Government for financial year 2013-14 and to make certain other provisions.

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S.Chapter I PRELIMINARY

S.1 Short title

This Act may be called the Rajasthan Finance Act, 2013.

S.2 Declaration under section 3, Rajasthan Act No. 23 of 1958

In pursuance of section 3 of the Rajasthan Provisional Collection of Taxes Act, 1958 (Act No. 23 of 1958) it is hereby declared that it is expedient in the public interest that provisions of clause 15 of this Bill shall have immediate effect under the said Act.

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

S.3 Amendment of section 3, Rajasthan Act No. 4 of 2003

In sub-section (2) of section 3 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), hereinafter in this Chapter referred to as the principal Act, for the existing expression "rupees sixty lacs", the expression "rupees seventy five lacs" shall be substituted.

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

S.4 Amendment of section 2, Rajasthan Act No. 9 of 1996

In section 2 of the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996), hereinafter in this Chapter referred to as the principal Act, the existing clause (a) of sub-section (1) shall be renumbered as clause (aa) thereof and before clause (aa), so renumbered, the following shall be inserted, namely:-

"(a) "appellate authority" means a person not below the rank of the Deputy Commissioner authorized as such by the State Government;".

S.5 Amendment of section 16, Rajasthan Act No. 9 of 1996

For the existing section 16 of the principal Act, the following shall be substituted, namely:-

"16. Filing of return.- (1) Every registered hotelier shall furnish return for such period, in such form and manner, within such time, and to such authority, as may be prescribed.

(2) Any hotelier as may be required by a notice to do so by the Luxury Tax Officer or by an officer authorized 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 in the notice.

(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 notification in the Official Gazette extend the date of submission of returns or may dispense with the requirement of filing of any or all the returns by a hotelier or a class of hoteliers.".

S.6 Amendment of section 27, Rajasthan Act No. 9 of 1996

For the existing section 27 of the principal Act, the following shall be substituted, namely:-

"27. Appeal to the Appellate Authority.- An appeal against any order of a Luxury Tax Officer shall lie to the appellate authority and the provisions relating to such appeal in the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and the rules made thereunder shall mutatis mutandis apply.".

S.7 Amendment of section 28, Rajasthan Act No. 9 of 1996

For the existing section 28 of the principal Act, the following shall be substituted, namely:-

"28. Appeal to the Tax Board.- An appeal shall lie to the Tax Board, constituted under the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) against,-

(a) an order passed by the Commissioner under section 30 or section 31;
(b) an order passed under the Act by the Deputy Commissioner; and
(c) an order passed by an appellate authority,

and the provisions relating to such appeal in the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) and the rules made thereunder shall mutatis mutandis apply.".

S.8 Amendment of section 29, Rajasthan Act No. 9 of 1996

For the existing section 29 of the principal Act, the following shall be substituted, namely:-

"29. Revision to the High Court.- (1) Any hotelier aggrieved by an order passed by the Tax Board under section 28 or under sub-section (9) of section 17, may, within ninety days from the date of service of such order, apply to the High Court 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 section 28 or under sub-section (9) of section 17, direct any officer to apply to the High Court for revision of such order on the ground that it involves a question of law; and such officer 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 writing to the Commissioner.

(3) The application for revision under sub-section (1) or sub-section (2) shall state the question

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

S.9 Amendment of section 2, Rajasthan Act No. 14 of 1999

In section 2 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), hereinafter in this Chapter referred to as the principal Act,-

(i) for the existing clause (ii), the following shall be substituted, namely:- "(ii) "Banker" means an association, a company or a person who accepts, for the purpose of lending or investment, deposits of money from the public, repayable on demand or otherwise, and withdrawal by cheque, draft, order, or otherwise within the territories of India and includes- (a) a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 (Central Act No.10 of 1949); (b) a co-operative bank as defined in clause (cci) of section 56 of the Banking Regulation Act, 1949 (Central Act No.10 of 1949); (c) the State Bank of India constituted under section 3 of the State Bank of India Act, 1955(Central Act No. 23 of 1955), any of its subsidiary banks as defined in clause (k) of section 2 of the State Bank of India (Subsidiary Banks) Ac

S.10 Amendment of section 35, Rajasthan Act No. 14 of 1999

In section 35 of the principal Act,-

(i) in sub-section (1) for the existing expression "(not exceeding fifty rupees and not less than ten rupees)", the expression "(not exceeding two hundred rupees and not less than fifty rupees)" shall be substituted;
(ii) in sub-section (2),- (a) after the existing expression "require to be furnished with" and before the existing expression "an abstract of the instrument", the expression "a true copy or" shall be inserted; and (b) after the existing expression "proceed upon any such application until such" and before the existing expression "abstract and evidence", the expression "true copy or" shall be inserted.

S.11 Amendment of section 36, Rajasthan Act No. 14 of 1999

After the existing sub-section (2) and before the exiting sub-section (3) of section 36 of the principal Act, the following shall be inserted, namely:-

"(2A) When an executed instrument brought to the Collector under section 35 is, in his opinion, one of the descriptions chargeable with duty and the duty determined by him exceeds the duty already paid in respect of the instrument, he shall require the payment of the balance amount within reasonable time as may be allowed by him and on payment of such amount the Collector shall certify by endorsement that the full duty (stating the amount), with which it is chargeable, has been paid.".

S.12 Amendment of section 56, Rajasthan Act No. 14 of 1999

For the existing section 56 of the principal Act, the following shall be substituted, namely:-

"56. Recovery of duties and penalties.- (1) All duties, penalties and other sums required to be paid under this chapter or under chapter III may be recovered by the Collector by distress and sale of the movable or immovable property of the person, from whom the same are due, or by any other process for the time being in force for the recovery of arrears of land revenue.

(2) All duties, penalties and other sums required to be paid under this chapter or under chapter III shall be a charge on the property which is the subject matter of the instrument.

(3) An entry of the charge referred to in sub-section (2) shall be made in the indices specified in the Registration Act, 1908 (Central Act No. 16 of 1908) and such entry shall be deemed to be a notice under the said Act.

(4) Where the subject matter of the instrument is-

(i) a revenue land, a copy of th

S.13 Insertion of section 63-A, Rajasthan Act No. 14 of 1999

After the existing section 63 and before the existing section 64 of the principal Act, the following shall be inserted, namely:-

"63-A. Invalidation of stamps and saving.- Notwithstanding anything contained in sections 58, 61, 62 and 63,-

(a) any stamp which has been purchased on or after the date of commencement of the Rajasthan Finance Act, 2013 (Act No….. of 2013) (hereinafter referred to as “the said date”) shall be used or presented for claiming allowance within a period of six months from the date of purchase. Any such stamp, which has not been used or no allowance has been claimed in respect thereof within the period of six months from the date of purchase, shall be rendered invalid;
(b) any stamp which has been purchased but has not been used or no allowance has been claimed in respect thereof before the said date, may be used or presented for claiming the allowance under the relevant provisions of the Act within a period of six months from the

S.14 Amendment of section 85, Rajasthan Act No. 14 of 1999

In section 85 of the principal Act,-

(i) in sub-section (1),- (a) for the existing expression “clause (ia) and (xxxvi) ”, the expression “clause (ia) and (xxxvii) ” shall be substituted; (b) for the existing expression “records, papers documents or proceedings, the inspection”, the expression “records including electronic records, papers, documents or proceedings, the inspection” shall be substituted; (c) for the existing expression “Sub Divisional Officer”, the expression “Tehsildar” shall be substituted; and (d) for the existing expression “papers, documents and proceedings and to take”, the expression “records including electronic records, papers, documents and proceedings and to take” shall be substituted; and
(ii) in sub-section (2) for the existing expression “records, papers, documents or proceedings”, the expression “records including electronic records, papers, documents or proceedings” shall be substituted.

S.Chapter V AMENDMENT IN THE RAJASTHAN FINANCE ACT, 2008

S.15 Amendment of section 16, Rajasthan Act No. 11 of 2008

In section 16 of the Rajasthan Finance Act, 2008 (Act No. 11 of 2008), for the existing expression “rupees five hundred”, the expression “rupees five thousand” shall be substituted.

S.Chapter VI AMENDMENT IN THE RAJASTHAN CONTINGENCY FUND ACT, 1956

S.16 Amendment of section 3, Rajasthan Act No. 40 of 1956

In sub-section (1) of section 3 of the Rajasthan Contingency Fund Act, 1956 (Act No. 40 of 1956), for the existing expression “two hundred crores of rupees”, the expression “five hundred crores of rupees” shall be substituted.