RAJASTHAN
FINANCE ACT, 1998 THE RAJASTHAN FINANCE ACT, 1998 [Act No. 08 of 1998] [31st July, 1998] An Act further to amend the
Rajasthan Sales Tax Act, 1994 the Rajasthan Entertainments and Advertisements
Tax Act, 1957, the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses)
Act, 1990, the Rajasthan Taxation Tribunal Act, 1995, the Rajasthan Stamp Law
(Adaptation) Act, 1952, the Rajasthan Excise Act, 1950, the Rajasthan Tax on
Luxuries (Tobacco and its Products) Act, 1994, the Rajasthan Motor Vehicles
Taxation Act, 1951, the Rajasthan Local Fund, Audit Act, 1954 and the Rajasthan
Lands and Building Tax Act, 1964 in order to give effect to the financial
proposals of the State Government for the financial year 1998-99 and to make
certain other changes. Be it enacted by the
Rajasthan State Legislature in the Forty-ninth Year of the Republic of India as
follows:-- Chapter I - PRELIMINARY This Act may be called the Rajasthan
Finance Act, 1998. It shall come into force at
once. Chapter II - AMENDMENTS IN THE RAJASTHAN SALES TAX ACT, 1994 For the existing
sub-section (3) of section 17 of the Rajasthan Sales Tax Act, 1994 (Act No. 22
of 1995) hereinafter referred to in this chapter as the principal Act, the
following shall be substituted, namely:-- "(3) where the said
authority is satisfied that the application for registration is complete in all
respects in accordance with such rules as may be prescribed and is accompanied
by a proof of payment of fee of Rs. 100/-, he shall register the applicant and
grant him a certificate of registration in the prescribed form, subject to the provisions
of sub-section (5)." For the existing
sub-section (5) of section 26 of the principal Act, the following shall be
substituted, namely:-- "(5) Where a dealer
discovers any omission or error in any return furnished by him under
sub-section (1), he may furnish a revised return within such time as may be
prescribed not exceeding 365 days after the close of the year to which it
relates, and the burden of proving that the omission or the error was bonafide,
shall be on such dealer." After the existing
sub-section (7) of section 31 of the Principal Act, the following new
sub-section shall he inserted, namely:-- "(8) The assessing
authority may, suo-motu or on an application of the casual trader, filed within
30 days of the date of deposition or realisation of tax, review or revise any
order passed or action taken by the subordinate official, authorised under
subsection (7)." In section 85 of the
principal Act.- (a)
in sub-section (1),- (i)
in clause (a), the existing expression "sub-section (2) of,
shall be deleted; (ii)
in clause (b), the word "and" occurring in the end,
shall be deleted; (iii)
after existing clause (b) and before existing clause (c), the
following new clause shall be inserted, namely:-- "(bb) an order passed
by the Commissioner or a Deputy Commissioner (Administration) under subsection
(2) of section 30; and (b)
in sub-section (2), (i)
for the word "dealer" occurring after the word
"Any" and before the words "aggrieved by", the word
"person" shall be substituted; (ii)
after the expression "clause (a), (b)" and before the
word "and" the expression "(bb)" shall be inserted; and (c)
in sub-section (3), for the words "The Commissioner or Deputy
Commissioner" occurring before the words "authorised specially or
generally", the expression "Notwithstanding anything contained in
sub-section (2), the Commissioner or a deputy Commissioner
(Administration)" shall be substituted. In subsection (2) of
section 86 of the principal Act, after the expression "sub-section (11) of
section 85" and before the expression "direct any officer or
incharge", the expression "or under sub-section (1) of section
37" shall be inserted. In sub-section (2) of
section 96 of the principal Act, for the word "form" occurring after
words "in the prescribed" and before the words "and on payment
of", the word "manner" shall be substituted. Chapter III - AMENDMENTS IN THE RAJASTHAN ENTERTAINMENTS AND
ADVERTISEMENTS TAX ACT, 1957 In the existing section 3
of Rajasthan entertainments and Advertisements Tax Act, 1957 (Act No. 24 of
1957), hereinafter referred to in this chapter as the principal Act,- (a)
the existing clause (3A) shall be renumbered as clause (3AA) and
in clause (3AA) so renumbered, for the expression "Rajasthan Sales Tax
Act, 1954", the expression "Rajasthan Sales Tax Act, 1994 (Act No. 22
of 1995)" shall be substituted; (b)
after the existing clause (3) and before the renumbered clause
(3AA), the following new clause shall be inserted, namely:-- "(3A) "appellate
authority" means the Deputy Commissioner, Commercial Taxes appointed as
appellate authority under the provisions of the Rajasthan Sales Tax Act, 1994
(Act No. 22 of 1995),"; (c) after the
existing clause (8) and before the existing clause (9), the following new
clause shall be inserted, namely:-- "(8A) "Sales Tax
Act" means the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995),"; (d) in the
existing clause (11), for the punctuation mark"," appearing at the
end, the punctuation mark"," shall be substituted and thereafter the
following new clauses shall be added, namely:-- "(12) "Tax
Board" means the Rajasthan Tax Board constituted under section 90 of the Rajasthan
Sales Tax Act, 1994 (Act No. 22 of 1995); and (13) "Tribunal"
means the Rajasthan Taxation Tribunal constituted under the Rajasthan Taxation
Tribunal Act, 1995 (Act No. 19 of 1995).". In sub-section (1) of
section 5A of the principal Act, for the words "prescribed officer"
wherever occurring, the words "prescribed authority" shall be
substituted. After the existing section
5B of the principal Act, the expression "as may be prescribed," shall
be deleted. After the existing section
5B and before the existing section 5C of the principal Act, the following new
section shall be inserted, namely:-- "5BB. Period within
which assessment shall be completed.-- (1) Without
prejudice to the provisions of section 5-C, no assessment under section 5-B
shall be made after the expiry of twenty four months from the end of relevant
assessment month for which assessment has become due; however, the Commissioner
may, for reasons to be recorded, in a particular case, extend such time limit
by a period not exceeding six months: Provided that the
assessments pending on the date of commencement of the Rajasthan Finance Act,
1998 (Act No. 8 of 1998), shall be completed upto March 31st, 1999 or within
the period specified above, whichever is later. (2) Notwithstanding
anything contained in sub-section (1), where an assessment is done in
consequence of or to give effect to any order of an appellate authority or the
Tax Board or the Tribunal or a competent court, as the case may be, it shall be
completed within two years of the communication of such order to the prescribed
authority; however, the Commissioner may, for reasons to be recorded, in any
particular case, extend such time limit by a period not exceeding six
months.". For the existing section 9
of the principal Act, the following shall be substituted, namely:-- "9. Modes of
recovery.-- (1)
Without prejudice to other provisions of this Act, where any
amount of the tax or penalty or interest or any other sum payable under the
provisions of this Act is not paid in accordance with the provisions of this
Act or the rules made or notifications issued thereunder, it shall be
recoverable as arrears of land revenue. (2)
Notwithstanding anything contained in sub-section (1), the
provisions of special mode of recovery under section 53 of the Sales Tax Act
shall mutatis mutandis apply in the case of recovery of tax including penalty
and interest or any other sum due under this Act.". After the existing section
9A and before the existing section 10 of the principal Act, the following new
sections shall be inserted, namely:-- "9-B. Grant of
Installments.-- The prescribed authority
may subject to such conditions and restrictions as may be prescribed, in
respect of a particular proprietor, for reasons to be recorded, extend the date
of payment of any demand under this Act and allow the proprietor to pay the
same in installments. 9-C. Power to reduce or
waive interest and penalty in certain cases.-- (1)
Notwithstanding anything contained in this Act, the Commissioner
may on an application made in this behalf by a proprietor and after having
conducted such enquiry as he deems necessary and after recording his reasons
for so doing reduce or waive, the amount of interest or penalty or both payable
by the said proprietor under this Act, if he is satisfied that- (a)
a proprietor is under financial hardship and is not in a position
to make full payment of the demand; or (b)
to do otherwise would cause genuine hardship to a proprietor. (2)
Every order made under this section shall be final and shall not
called into question before any civil court or any other authority.". In section 10 of the principal
Act,- (a) for
existing clause (b) of sub-section (3), the following clause shall be
substituted, namely:-- "(b) The proprietor of
an entertainment who- (i)
fails to pay the tax due from him under this Act within the
prescribed time, or (ii)
fraudulently evades the payment of tax due from him under this
Act, or (iii)
contravenes any of the provisions of this Act or the rules framed
there under, for which no other penalty has been provided under this Act, shall
be liable to pay by way of penalty? (i)
in respect of cases referred to in clause (a) and sub-clause (i)
of clause (b) regarding entertainment tax, in addition to the amount of tax
payable by him, a sum not exceeding Rs. 100/- per person; (ii)
in respect of cases referred to in sub-clause (i) of clause (b)
regarding advertisement tax and in respect of cases referred to in sub-clause
(iii) of clause (b), in addition to the amount of tax payable by him, a sum not
exceeding Rs. 500/-; and (iii)
in respect of cases referred to in sub-clause (ii) of clause (b)
in addition to the amount of tax payable by him a sum not exceeding Rupees five
hundred or double the amount of tax evaded whichever is higher"; (b)
sub-section (5) shall be deleted. In sub-section (1) of
section 10-A of the principal Act, for the expression "section 3"
occurring in the end, the expression "section 4" shall be
substituted. In section 11 of the
principal Act,- (a) for
existing sub-section (3) the following shall be substituted, namely:- "(3) The proprietor
aggrieved by an order made under sub-section (1) by the District Magistrate
may, within sixty days from the date on which the order is served in accordance
with the provisions of sub-section (2), appeal to the State Government and the
decision of the State Government thereon shall be final and conclusive.";
and (b) sub-section
(4) shall be deleted. In sub-section (1A) of
section 13 of the principal Act, for the words "a prosecution"
appearing after the words "examination thereof or for" and before the
expression "under sub-section (4)" the words "imposing a penalty"
shall be substituted. After the existing section
13 and before the existing section 14 of the principal Act, the following new
sections shall be inserted, namely:-- "13-A. Appeal to
appellate authority.-- (1)
An appeal against any order passed under sections 5B, 5C, 10(3),
13E(3) or under rule 15 of the Rajasthan Entertainments and Advertisements Tax
Rules, 1957 shall be to the appellate authority. (2)
The appeal shall be presented, in the manner prescribed, within
sixty days of the date on which the order sought to be appealed against or
notice of demand, as the case may be, is served on the proprietor or the person
concerned, however, the appellate authority may condone the delay if it is
satisfied that the appellant has sufficient cause for not preferring the appeal
within the said period. (3)
No appeal under this section shall be entertained unless it is
accompanied by a satisfactory proof of the payment of tax or other sum admitted
by the appellant to be due from him or of such installments thereof as might
have become payable or twenty percent of the tax or other amount assessed;
whichever is higher, but the appellate authority may, for reasons to be
recorded, waive or relax the requirement of depositing the aforesaid amount. (4)
Where an appeal under this Act has been filed, the appellate
authority may, on an application in writing from the appellant, subject to
sub-section (3), stay the recovery of the disputed amount of tax, penalty or
interest or any part thereof, for a period not exceeding two years but not for
more than six months at a time, on the condition that the appellant furnishes
adequate security to the satisfaction of the prescribed authority. (5)
The appeal shall be in the prescribed form and shall be verified
in the prescribed manner. (6)
The following shall have the right to be heard at the time of
hearing of the appeal- (a)
the appellant either in person or his authorised representative; (b)
the authority of officer against whose order the appeal has been
preferred either in person or his representatives. (7)
The appellate authority may, before disposing of any appeal, make
such further enquiry as it thinks fit or may direct the prescribed authority or
the officer against whose order appeal has been preferred, to make further
enquiry and report the result of the same to him and while disposing of the
appeal, the appellate authority may- (a)
in the case of an order of assessment, interest or penalty- (i)
confirm, enhance, reduce or annul the assessment, interest or
penalty; or (ii)
set aside the assessment, interest or penalty and direct the
assessing authority to pass fresh order after such further enquiry as per his
directions; and (b)
in the case of any other order confirm, cancel, vary such order or
set aside such order and remand the matter with such directions as he deems
fit. (8)
The appellate authority shall send a copy of the order passed by
it, while disposing the appeal, to the proprietor of the entertainment, the
authority concerned, the Deputy Commissioner (Administration) concerned and the
Commissioner. 13-B Appeal to the Tax
Board.-- (1)
An appeal shall lie to the Tax Board against any order passed by
an appellate authority. (2)
Any proprietor aggrieved by any order passed by an appellate
authority may file an appeal within ninety days of the date on which the order
sought to be appealed against is communicated to him in writing. (3)
The Commissioner or any officer authorised by him, in this behalf,
if objects to any order referred to in sub-section (1), may direct the
concerned prescribed authority to file an appeal to the Tax Board and such
authority shall file such appeal under his signature within one hundred and
eighty days of the date on which the order sought to be appealed against is
communicated in writing to the Commissioner. (4)
The Tax Board may admit an appeal after the expiry of the
limitation specified in sub-section (2) and (3), if it is satisfied that there
was sufficient cause for not presenting the same within limitation. (5)
An appeal under this section shall be heard by a single bench
consisting of the Chairman or any other member of the Tax Board. (6)
The Tax Board shall issue notice of the date fixed for hearing to
the appellant and to the respondents and such notice may either be delivered
personally or may be sent by registered post. (7)
Where an appeal under sub-section (1) has been preferred by the
proprietor to the Tax Board, the tax, interest or penalty shall be paid in
accordance with the order against which appeal has been preferred, unless
recovery of such tax, interest or penalty has been stayed by the Tax Board. (8)
The Tax Board may, on an application in writing from the
proprietor, stay the recovery of the disputed amount of tax, interest or
penalty or any part thereof for a period not exceeding two years but not more
than six months at a time, on the condition of furnishing adequate security to
the satisfaction of the prescribed authority and the amount found ultimately
due shall be subject to interest from the date it became first due, in
accordance with the provisions of this Act. (9)
The Tax-Board shall send a copy of the order passed by it under
this section to the proprietor and also to the Commissioner. 13-C. Revision to Tribunal.-- (1)
Any proprietor aggrieved by an order made by the Tax Board may,
within ninety days from the date of communication of such order apply to the
Tribunal in the prescribed form accompanied by the prescribed fee, for revision
of such order on the ground that the case involves a question of law. (2)
The Commissioner may, if he fee is aggrieved by any order made by
the Tax Board, direct the concerned prescribed authority to apply to the
Tribunal for revision of such order on the ground that the case involves a
question of law, and such authority shall make the application to the Tribunal
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 precisely state the question of law involved in the case, and it
shall be within the competence of the Tribunal to formulate the question of law
in any form or to allow any other question of law to be raised. (4)
The Tribunal shall after hearing the parties to the revision,
decide the question of law stated to it or formulated by it, and shall
thereupon pass such order as is necessary to dispose of the case. (5)
Subject as aforesaid, any person considering himself aggrieved by
an order under sub-section (4) may apply for a review of the order to the
Tribunal and the Tribunal may make such order thereon as it thinks fit. 13-D. Revision by the
Commissioner.-- (1)
The Commissioner may call for and examine the record of any proceeding
of a prescribed authority under this Act, and if he considers that any order
passed therein by a prescribed authority, against which no appeal has been
preferred before the appellate authority, is erroneous or is prejudicial to the
interest of the State revenue, he may, after making or causing to be made such
enquiry as he considered necessary and after giving to the proprietor a
reasonable opportunity of being heard, pass such order as the circumstances of
the case justify. (2)
No order or direction under sub-section (1) shall be passed or
issued by the Commissioner if a period of five years has already elapsed from
the date on which the order sought to be revised was passed. Explanation.- In computing
the period of limitation for the purpose of this sub-section, any period during
which any proceeding under this section was stayed by an order of any competent
authority or court shall be excluded. (3) Notwithstanding
anything contained in sub-section (2) an order in revision under this section
may be passed at any time if such order has to be passed in consequence of or
to give effect to any finding or direction contained in an order of the
Tribunal, the High Court of the Supreme Court. 13E. Rectification of
mistakes.- (1) With a
view to rectify any mistake apparent from the record, any officer appointed or
any authority constituted under the Act or the rules made thereunder may amend
suo moto or otherwise any order passed by him. Explanation.- A mistake
apparent from the record shall include an order which was valid when it was
made and is subsequently rendered invalided by an amendment of the law having
retrospective operation or by a judgment of the Supreme Court. Rajasthan High
Court, Tribunal of Tax Board, (2)
No rectification under this section shall be made after the expiry
of four years from the date of the order sought to be rectified. (3)
No order of rectification which has the effect of increasing the
liability of a proprietor in any way, shall be made without affording him an
opportunity of being heard.". In sub-section (2) of
section 18 of the principal Act,- (a) for the
existing clause (kkk), the following shall be substituted, namely:- "(kkk) for prescribing
fees, forms, manner of filling appeal, revision and memorandum of appeal and
the manner of hearing and disposal of appeal"; and (b) the
existing clause (kkkk) shall be deleted. in sub-section (1) of
section 19A of the principal Act, for the expression "Rajasthan Panchayat
Samitis and Zila Parishads Act, 1959" the expression " Rajasthan
Panchayati Raj Act, 1994 (Act No. 13 of 1994)" shall be substituted. Chapter IV - AMENDMENTS IN THE RAJASTHAN TAX ON LUXURIES (IN
HOTELS AND LODGING HOUSES) ACT, 1990 in sub-section (1) of
section 2 of the Rajasthan Tax on Luxuries (in Hotels and Lodging House) Act,
1990 (Act No. 9 of 1996),- (a)
in clause (b), the expression "telephone", occurring
after the expression "air conditioning," and before the expression
"television," shall be deleted; (b)
in clause (i), the expression "telephone," occurring
after the expression "geysers," and before the expression "
television," shall be deleted; and (c)
for clause (i), the following shall be substituted, namely-- "(j) Luxury Tax
Officer" means the Assistant Commissioner or the Commercial Taxes Officer
including the Assistant Commissioner, or the Commercial Taxes Officer,
(Antievasion) appointed or posted by the State Government in the Commercial
Taxes Department;". Chapter V - AMENDMENTS IN THE RAJASTHAN TAXATION TRIBUNAL ACT,
1995 In the Schedule
appended to the Rajasthan Taxation tribunal Act, 1995 (Act No. 19 of 1995),
after the existing entry at S. No. 12, the following new entry shall be
inserted and shall be deemed to have been inserted on and from 12th March,
1997, namely:- "13 the Rajasthan Tax
on Luxuries (in Hotels and Lodging Houses) Act, 1990. 9 of 1996" Chapter VI - AMENDMENTS IN THE RAJASTHAN STAMP LAW (ADAPTATION)
ACT, 1952 In Article 55 of the
Second Schedule of the Rajasthan Stamp Law (Adaptation) Act, 1952 (Act No. 7 of
1952), for the existing clause (a), the following shall be substituted namely:- "(a) if the release is made of
ancestral property in favour of brother or sister (children of renouncer's
parents) or son or daughter or son of pre-deceased son or
daughter of a pre-deceased son or father or mother or spouse of the
renouncer. one hundred rupees,". Chapter VII - AMENDMENTS IN THE RAJASTHAN EXCISE ACT, 1950 For the existing section
9-B of the Rajasthan Excise Act, 1950 (Act No. 2 of 1950), hereinafter referred
to in this chapter as the principal Act, the following shall be substituted,
namely:- "9-B Bar of
jurisdiction of civil courts.-- No civil court shall have
jurisdiction to entertain any suit or proceeding to set aside or modify,- (a)
any original order passed by an officer competent to do so under
the provisions of this Act; or (b)
any order passed under, or referred to in, section 9-A." After the existing proviso
to Section 40 of the principal Act, the following new proviso shall be added,
namely:- "Provided further that
not with standing any thing to the contrary contained in any law for the time
being in force, the amount recoverable under this section, shall be the first
charge on the property of such person liable for payment of said amount.". In sub-section (1) of
section 70 of the principal Act, for the words "not exceeding rupees ten
thousand" occurring after the words "a sum of money" and before
the words "in lieu of such cancellation", the expression "not
less than Rs. 5,000/- but not exceeding 10 times of the annual licence fee in
respect of manufacturing units/bonds and wholesale vends etc. and not more than
two times of exclusive privilege amount in case of liquor and beer shops
alongwith other levies applicable from time to time" shall be inserted. Chapter VIII - AMENDMENTS IN THE RAJASTHAN TAX ON LUXURIES
(TOBACCO AND ITS PRODUCTS) ACT, 1994 In sub-section (2) of
section 2 of the Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
(Act No. 11 of 1994), hereinafter referred to in this chapter as the principal
Act, for the expression "Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954)",
the expression "Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995)"
shall be substituted. In section 6 of the
principal Act, for the expression "Rajasthan Sales Tax Act, 1954 (Act No.
29 of 1954), the expression "Rajasthan Sales Tax Act, 1994 (Act No. 22 of
1995)" shall be substituted. In section 7 of the
principal Act, for the expression "Rajasthan sales Tax Act, 1954"
wherever occurring, the expression "Rajasthan Sales Tax Act, 1994"
shall be substituted. Chapter IX - AMENDMENT IN THE RAJASTHAN MOTOR VEHICLES TAXATION
ACT, 1951 In section 4 of the Rajasthan
Motor Vehicles Taxation Act, 1951, hereinafter referred to in this chapter as
the principal Act, for the existing sub-section (2) of Section 4, the following
shall be substituted, namely:-- "(2) A tax shall be
payable under this section by the owner of motor vehicle except for the period
during which the owner surrenders the certificate of registration to the
taxation officer, in the prescribed manner, that the vehicle has remained out
of use for such reasons as may be prescribed, or satisfies the taxation officer
that vehicle has not been used due to following reasons:- (i)
that the motor vehicle was restrained from plying by the competent
court or authority, (ii)
that the motor vehicle was involved in an accident and a report to
this effect was made to the police and because of accident it remained out of
use, (iii)
that the motor vehicle was attached for the recovery of tax under
the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) by the competent
authority or attached under the warrant of attachment issued by the competent
authority or court and during the period of attachment the vehicle did not
remain in his possession: Provided that the period of
such surrender of the period of such non-use, as the case may be, shall be for
a period of not less than one month: Provided further that if
the vehicle is found plying after the certificate of registration has been
surrendered, the owner shall pay the tax for the entire period during which the
certificate of registration remained surrendered.". In the existing sub-section
(1) of section 4-B of the principal Act,- (a)
for the expression "Rs. 1000/-" appearing after the
expression "which shall not exceed" and before the expression
"per day in respect of", the expression "Rs. 2,000/-" shall
be substituted; (b)
for the expression "not exceeding 2% of the cost"
appearing after the expression "permits of this State, and" and
before the expression "of the chassis/vehicle", the expression
"not exceeding 5% of the cost" shall be substituted. For the existing section 5
of the principal Act, the following shall be substituted, namely:- "5. Payment of Tax.- (1) Save as
otherwise provided by or under this Act and subject to the provisions of
sub-section (2), the tax leviable under Section 4 and section 4-B shall be paid
by every owner or by the person having possession or control of a motor vehicle
in advance in the manner prescribed by the State Government: Provided that the State
Government may, if satisfied that there are sufficient reasons for doing so, by
notification in the Official Gazette, extend whether prospectively or
retrospectively the time limit for payment of tax in case of particular classes
of vehicles or persons liable to pay tax under this Act. (2) Where the
tax on any motor vehicle becomes payable otherwise than as one time tax payable
by the non-transport vehicles, for the first time after the commencement of a
financial year, the tax payable shall be one twelfth of the annual rate for
each calendar month or part thereof where annual rate is prescribed: Provided that where the tax
under section 4-B on stage carriage other than those plying exclusively on city
routes becomes payable for the first time after the commencement of any month,
the tax payable shall be for the remaining period of that month on pro rata
basis. (3)
The tax payable under clause (b) of subsection (1) of section 4
shall be payable- (a)
Where the motor vehicle is purchased or brought into the State for
use or in kept for use on or after the coming into force of the provisions of
Chapter IX of the Rajasthan Finance Act, 1998 (Act No. 8 of 1998), within
thirty days of the date of such purchase or of being so brought or on the date
of registration or assignment of such vehicle in the State, whichever is
earlier; or (b)
where the motor vehicle has been used or kept for use in the State
before the coming into force of the provisions of Chapter IX of the Rajasthan
Finance Act, 1998 (Act No. 8 of 1998) within sixty days of such coming into
force. (4)
Where a motor vehicle is found plying even after the surrender of
the certificate of Registration, the tax on such vehicle shall be payable
forthwith for the entire period for which such certificate was
surrendered.". For the existing
sub-section (1) of section 6 of the principal Act, the following shall be
substituted, namely.- "(1) Where the tax due
in respect of a motor vehicle is not paid within the period allowed, the
defaulter shall be liable to pay in addition to the tax due, a penalty at such
rate as may be prescribed by the State Government, by notification in the
Official Gazette, which shall not exceed 5% per month of the amount of tax due
for each month or part thereof from the date of expiry of the period allowed: Provided that the penalty
shall in no case be less than rupees one hundred and more than double the
amount of tax due.". for the existing section 8
of the principal Act, the following shall be substituted, namely:- "8. Declaration by
person keeping vehicle for use.- (1)
The owner or any person having possession or control of any motor
vehicle shall make a declaration in respect of every motor vehicle in the
prescribed form and shall deliver to the Taxation Officer within prescribed
period, ever time, or whenever he becomes liable to pay tax, as may be
specified in the notification published by the State Government in the Official
Gazette, alongwith the receipt of payment of such tax in the prescribed manner. (2)
Where owing to any alteration of the motor vehicle or otherwise,
the owner or any person having possession or control of the vehicle liable to
payment of tax a higher rates, such owner or any person having possession or
control shall make within the prescribed period, an additional declaration. In
the prescribed form, showing the nature of the alteration made and stating
reasons thereof, and shall deliver it to the Taxation Officer and shall pay to
him the difference of tax for which he becomes liable to pay in respect of such
vehicle. (3)
Where the owner of the vehicle who becomes liable to make or
deliver a declaration under the provisions of sub-section (1) or (2), fails to
do so, the Taxation officer on being satisfied that a default has been
committed by the owner of the vehicle, shall impose a penalty at such rates as
may be prescribed by the State Government which shall not exceed Rs. 5/- per
day.". In sub-section (1) of
section 13-B of the principal Act, the punctuation mark "." appearing
at the end shall be omitted and after such omission the expression "as
also penalty, if any, and/or interest levied by the Taxation Officer."
shall be added. In sub-section (2) of
section 14 of the principal Act,- (a)
in the existing first proviso, after the word
"aggrieved" and before the word "make", the word "by
the order of the appellate authority." shall be inserted; and (b)
for the existing second proviso, the following shall be
substituted, namely:-- "Provided further that
no appeal shall be entertained unless it is accompanied by satisfactory proof
of payment of 50% of the amount due, under the order against which appeal has
been preferred, or such other amount as is admitted by the appellant to be due
from him whichever is higher or of such instalment thereof, as might have
become payable and further that the appellate authority shall not stay recovery
of tax.". Chapter X - AMENDMENTS IN THE RAJASTHAN LOCAL FUND AUDIT ACT, 1954 In section 3 of the
Rajasthan Local Fund Audit Act, 1954 (Act No. 28 of 1954); (i) for the
existing clause (b), the following shall be substituted, namely:- "(b)
"Chairman" means the President, Chairman, Mayor of a municipal
institution; Zila Pramukh, Pradhan, or Sarpanch of a Panchayati Raj Institution
or Chairperson of any other local authority, by whatever name called, and in
case of a dissolved or superseded local authority, the person or persons lawfully
appointed to exercise the powers and perform the duties of such local
authority;"; (ii) after the
existing clause (d) and before the existing clause (e), the following clause
shall be inserted, namely:- "(dd) "local
authority" shall mean a Municipal Board, Council, Corporation, a Zila
Parishad, a Panchayat Samiti, a Panchayat or other authority legally entitled
to or entrusted by the Government with the control or management of a municipal
or local fund, and shall include, a society registered under the Rajasthan
Societies Registration Act, 1958 (Act No. 28 of 1958); and such other
institutions, boards, agencies or bodies as also subsidiaries thereof,
constituted under any Rajasthan law, which are in receipt of financial grant,
subsidy, funds or financial assistance in any form from the Government;"; Chapter XI - AMENDMENTS IN THE RAJASTHAN LANDS AND BUILDINGS TAX
ACT, 1964 In the second proviso to
clause (10) of section 2 of the Rajasthan Lands and Buildings Tax Act, 1964
(Act No. 18 of 1964), hereinafter referred to in this chapter as the principal
Act, for the expression "thirty years," appearing after the
expression "for a term not less than" and before the expression "the
lessee shall", the expression "twenty years" shall be
substituted. For the existing clause (g)
of section 6 of the principal Act, the following shall be substituted, namely:- "(g) any land or
building or portion thereof owned, and solely used by an educational
institution imparting education upto VIIIth standard and that only for purposes
of education, which includes housing of students and offices of the
institution, and any land or building used for public parks, public libraries,
public museums or used as play ground attached to schools.". In sub-section (1) of
section 11 of the principal Act, for expression "he shall serve a
notice" appearing after the expression "information under section
9" and before the expression "on the owner in respect of", the expression
"or 22, he shall serve a notice, alongwith valuation report," shall
be substituted. In section 17-A of the
principal Act, for expression "at the rate of one and half percent per
month" appearing after the expression "such amount" and before
the expression "or part thereof,", the expression "at the rate
of 15% per annum" shall be substituted.
Preamble - RAJASTHAN FINANCE ACT, 1998PREAMBLE