rajasthan value added tax act, 2003

The rajasthan value added tax act, 2003

Rules Regulations Notifications Orders Circulars Ordinance Statutes

Act ID:	20034
Act Number:	4
Enactment Date:	2003-03-30
Act Year:	2003
Short Title:	The rajasthan value added tax act, 2003
Department:	Finance Department
Type:	STATE
Location:	Rajasthan

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