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VAT In Rajasthan

Law (Legislative Drafting) Department

(Group-II)

Notification

Jaipur, March 31, 2003

No.F. 2(16) Vidhi/2/2003.- In pursuance of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English language of the Rajasthan Moolya Parivardhit Vikraya Kar Adhiniyam, 2003 (2003 ka Adhiniyam Sankhyank 4):-

(Authorised English Translation)

The Rajasthan Value Added Sales Tax Act, 2003

(Act No. 4 of 2003)

[Received the assent of the Governor on the 30th day of March, 2003]

An Act to consolidate and amend the law relating to the levy of tax on sale or purchase of goods and to introduce value added system of taxation in the State of Rajasthan.

Be it enacted by the Rajasthan State Legislature in the Fifty Fourth Year of the Republic of India as follows:-

Preliminary

Incidence And Levy Of Tax

Registration Of Dealers

Payment Of Tax,Filing Of Returns And Assessments

Tax Liability, Recovery And Refund

Interest, Penalties, Composition And Prosecution

Maintenance And Keeping Of Accounts

Inspection, Search, Seizure And Anti-Evasion Provisions

Appeals And Revisions

Officers, Powers And Immunities

Miscellaneous Provisions

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