RAJASTHAN SALES TAX (THIRD AMENDMENT) ACT, 1960

Act No. 37 of 1960

14th October, 1960

PREAMBLE Act Act further to amend the Rajasthan Sales Tax Act, 1964. Be it enacted by the Rajasthan State Legislature in the Eleventh Year of the Republic of India as follows:--

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S.1 Short title

This Act may be called the Rajasthan Sales Tax (Third Amendment) Act, 1960.

S.2 Amendment of section 14, Rajasthan Act 29 of 1954

In section 14 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act 29 of 1954), hereinafter referred to as the principal Act,--

(a) for the word "Commissioner", wherever occurring, the words "Board of Revenue" shall he substituted,
(b) for the word "his", wherever occurring, the word "its" shall be substituted,
(c) for the word "he", wherever occurring otherwise than in clause (a) of the second proviso to sub-section (2), the word "it" shall be substituted, and
(d) for the words "in his discretion at any time suo motu or", the word "on" shall be substituted.

S.3 Amendment of section 15, Rajasthan Act 29 of 1954

In section 15 of the principal Act, for the word "Commissioner", wherever occurring, the words "Board of Revenue" shall be substituted.

S.4 Amendment of section 17, Rajasthan Act 29 of 1954

In section 17 of the principal Act--

(a) for the word "Commissioner", the words "Board of Revenue" shall be substituted,
(b) for the word "him", the word "it" shall be substituted, and
(c) for the word "his", wherever occurring the word "its" shall be substituted.

S.5 Amendment of section 19, Rajasthan Act 29 of 1954

In section 19 of the principal Act, for the word "Commissioner", the words "Board of Revenue" shall be substituted.

S.6 Amendment of section 24, Rajasthan Act 29 of 1954

In section 24 of the principal Act, for the word "Commissioner", wherever occurring, the words "Board of Revenue" shall be substituted.