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The Rajasthan Value Added Tax Act, 2003

राजस्थान मूल्य परिवर्धित विक्रय कर अधिनियम, 2003

Rajasthan
Act number
4 of 2003
Department
Finance Department
Enacted
30 Mar 2003

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

98 sections

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