The rajasthan value added tax act, 2003
rajasthan · 2003
- S. 1Short title, extent and commencement
- S. 2Definitions
- S. 3Incidence of tax
- S. 4Levy of tax and its rate
- S. 5Payment of lump sum in lieu of tax
- S. 6Levy of tax by weight, volume, measurement or unit on certain goods
- S. 7Levy of tax on livestock
- S. 8Exemption of tax
- S. 9Bar against collection of tax when not payable.
- S. 10Burden of proof.
- S. 11Obligatory registration
- S. 12Voluntary registration
- S. 13Authority competent to grant registration
- S. 14Authorization for collection of tax
- S. 15Furnishing of security for registration
- S. 16Amendment and cancellation of registration certificate
- S. 17Tax payable by a dealer
- S. 18Input Tax Credit
- S. 19Input tax credit for stock on the date of commencement of this Act
- S. 20Payment of tax
- S. 21Filing of return
- S. 22Assessment on failure to deposit tax or submit return or audit report
- S. 23Self Assessment
- S. 24Assessment
- S. 25Assessment in case of avoidance or evasion of tax
- S. 26Escaped assessment
- S. 27Audit of the dealer
- S. 28Assessment in case of a casual trader
- S. 29Assessment in special cases
- S. 30Assessment of a dissolved firm
- S. 31Rounding–off of tax, interest and penalty
- S. 32Want of form not to affect proceedings
- S. 33Rectification of a mistake
- S. 34Reopening of ex–parte assessment
- S. 35Stay of proceeding
- S. 36Determination of disputed questions
- S. 37Transfer of cases
- S. 38Liability for payment of tax or demand
- S. 39Liability of a surety
- S. 40Liability of the representatives of a deceased person
- S. 41Liability on dissolution, discontinuance or partition of business
- S. 42Liability on transfer of business
- S. 43Liability of principal and agent
- S. 44Liability of firms and partners
- S. 45Liability of Directors of a private company
- S. 46Liability in case of amalgamation of companies
- S. 47Liability under this Act to be the first charge
- S. 48Certain transfers to be void
- S. 49General mode of recovery
- S. 50Special mode of recovery
- S. 51Power to reduce or waive interest and penalty in certain cases
- S. 52Power to write off demand
- S. 53Refund
- S. 54Power to obtain security or withhold refund in certain cases
- S. 55Interest on failure to pay tax or other sum payable
- S. 56Penalty for not making application for registration
- S. 57Penalty for failure to furnish security or additional security
- S. 59Penalty for not maintaining or keeping accounts
- S. 60Forfeiture and penalty for unauthorized collection of tax
- S. 61Penalty for avoidance or evasion of tax
- S. 62Penalty for not furnishing statistics
- S. 63Penalty on awarders
- S. 64Penalty for other violations
- S. 65Opportunity before imposition of penalty
- S. 66Time limit for imposition of penalty or levy of interest
- S. 67Prosecution for offences
- S. 68Composition of offences
- S. 69Penalty or composition under this Act not to interfere with punishment under other law
- S. 70Investigation of offence
- S. 71Accounts to be maintained by a dealer
- S. 72Registered dealers to issue VAT invoice
- S. 73Audit of accounts
- S. 74Dealer to declare the name of his business manager
- S. 75Power of entry, inspection and seizure of accounts and goods
- S. 76Establishment of checkpost or barrier and inspection of goods while in movement
- S. 77Establishment of checkpost on contract basis
- S. 78Transit of goods by road through the State and issue of transit pass
- S. 79Import of goods into the State or export of goods outside the State
- S. 80Liability to furnish information by certain agents
- S. 81Special provisions relating to underbilling
- S. 82Appeal to the appellate authority
- S. 83Appeal to the Tax Board
- S. 84Revision to the High Court
- S. 85Revision by the Commissioner
- S. 86No appeal or revision in certain cases
- S. 87Persons appointed under this Act to be public servants
- S. 88Constitution of the Rajasthan Tax Board
- S. 89Indemnity
- S. 90Bar to proceedings except as provided in this Act
- S. 91General powers of the Commissioner
- S. 92Power to enforce evidence
- S. 93Power to seek assistance from police officer or other officer
- S. 94Disclosure of information relating to a dealer
- S. 95Automation
- S. 97Court fees payable under this Act
- S. 98Power to remove difficulties
- S. 99Power to make rules
- S. 100Repeal and savings