RAJASTHAN SALES TAX (AMENDMENT) ACT, 1987

Act No. 25 of 1987

03rd November, 1987

An Act further to amend the Rajasthan Sales Tax Act, 1954. Be it enacted by the Rajasthan State Legislature in the Thirty eighth Year of the Republic of India as follows:--

S.1 Short title and commencement

• (1) This Act may be called the Rajasthan Sales Tax (Amendment) Act, 1987.
• (2) It shall be deemed to have come into force on 10th September, 1987.

S.2 Amendment of section 7, Rajasthan Act 29 of 1954

In section 7 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), hereinafter referred to as the principal Act, after the existing sub-section (2A), the following new sub-section shall be inserted, namely:--

"(2B) Notwithstanding anything contained in subsection (2) or sub-section (2A), where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, defer the payment of tax payable by any class of dealers for any period on such conditions and under such circumstances as may be specified in the notification.".

S.3 Repeal and Savings

• (1) The Rajasthan Sales Tax (Amendment) Ordinance, 1987 (Ordinance No. 20 of 1987) is hereby repealed.
• (2) Notwithstanding such repeal, all things done, actions taken or orders made under the principal Act as amended by the said Ordinance shall be deemed to have been done, taken or made under the principal Act as amended by this Act.