rajasthan tax on professions, trades, callings and  employments act, 2000

The rajasthan tax on professions, trades, callings and employments act, 2000

Act ID:	200012
Act Number:	12
Enactment Date:	2000-05-09
Act Year:	2000
Short Title:	The rajasthan tax on professions, trades, callings and employments act, 2000
Department:	Finance Department
Type:	STATE
Location:	Rajasthan

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Section 1. Short title, extent and commencement
Section 2. Definitions
Section 3. Levy of tax and its rate
Section 4. Exemption from tax
Section 5. Employer's liability to deduct and pay tax on behalf of employees
Section 6. Registration and enrolment
Section 7. Payment of tax
Section 8. Filing of returns
Section 9. Assessment of employers
Section 10. Self-assessment
Section 11. Consequences of failure to deduct or to pay tax
Section 12. Penalty for non-payment
Section 13. Special provision regarding liability to pay tax in certain cases
Section 14. Determination of the disputed question
Section 15. Transfer of cases
Section 16. Recovery of tax, etc
Section 17. Special mode of recovery
Section 18. Liability under this Act to be the first charge
Section 19. Refund
Section 20. Appeal to the appellate authority
Section 21. Appeal to the Tax Board
Section 22. Revision to the High Court
Section 23. Revision by the Commissioner
Section 24. Rectification of a mistake and escapement of tax
Section 25. Maintenance of accounts by the employer or a person
Section 26. offences and penalties
Section 27. offences by the companies
Section 28. Compounding of offences
Section 29. Power to enforce attendance and evidence
Section 30. Bar to the proceedings except as provided in the Act
Section 31. Indemnity
Section 32. Power to delegate
Section 33. Power to make rules