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PRELIMINARY
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1
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Short title and commencement,
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2
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Definitions,-
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ASSESSING AUTHORITIES, AUDITORS,
APPELLATE AUTHORITIES, THEIR APPOINTMENT AND JURISDICTION
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3
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Assessing Authorities and
their jurisdiction.-
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4
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Distribution of business amongst various assessing authorities in a
Circle,-
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5
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Jurisdiction of Auditors.-
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6
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Jurisdiction of Taxpayers
Service Office,-
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7
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Jurisdiction of Appellate
Authorities.-
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8
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Jurisdiction and distribution of business amongst other
officers,-
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9
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The Tax Board and its
members,-
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10
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Headquarter of the Tax Board and its functions,-
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POINT
AT WHICH TAX IS PAYABLE
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11
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Point of tax.-
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REGISTRATION
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12
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Application for Registration,-
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13
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Declaration of Business Manager:-
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14
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Issue of a registration certificate,-
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15
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Issue of duplicate registration certificate-
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16
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Amendment in registration certificate.-
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17
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Amendment of registration certificate in special cases.-
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INPUT TAX CREDIT,
FILING OF RETURNS AND DECLARATION FORMS
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18
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Computation of input tax credit.‑
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19
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Returns.‑
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20
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Requisition of return from an unregistered dealer,‑
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21
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Declaration forms,‑
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ASSESSMENTS,
DEMANDS AND INCIDENTAL MATTERS
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22
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Determination of taxable turnover,-
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23
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Guidelines for determination of market price.-
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24
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Notice for payment of demand,-
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25
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Application for Stay of recovery of demand,-
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26
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Grant of installments,-
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27
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Refund.-
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28
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Refund in case of export –
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29
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Refund to a person not registered under the Act.-
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APPEAL
AND REVISION
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30
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Appeal to the Appellate Authority,-
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31
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Appeal to the Tax Board,-
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32
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Revision to the High Court,-
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33
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Revision by the Commissioner,-
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34
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Dismissal in default,-
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35
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Officer not to hear appeal against order passed by him in another
capacity,-
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36
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Giving effect to an appellate or a revisional order,-
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ACCOUNTS
AND RECORDS
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37
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Accounts to be maintained by a dealer,-
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38
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Accounts and documents relating to principal and agent,-
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39
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Issuance of a VAT invoice or an Invoice, -
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MODE OF
PAYMENT OF TAX AND DEMAND
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40
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General mode of payment of tax, demand or other sum,-
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41
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Information of a works contract and payment of tax relating thereto,-
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42
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Payment of tax by a casual trader,-
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43
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Payment of tax by a person, other than a casual trader
or a registered dealer, who carries on business temporarily for a period not
exceeding one hundred twenty days in a year-
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44
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Payment of tax by a person whose registration is
cancelled under the Act.-
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45
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Procedure for collection of tax on contract basis.-
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46
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Verification and adjustment of deposits claimed,
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47
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Verification of periodical collection,-
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PROCEDURE
FOR CERTAIN ACTIONS
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48
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Audit of the dealer.-
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49
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Granting opportunity of hearing and recording of
reasons,-
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50
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Form of summons or notice
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51
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Mode of service,-
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52
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Procedure for search and seizure under section 75,-
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PROCEDURE
FOR CHECKING OF GOODS IN TRANSIT
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53
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Officers empowered under section 76,-
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54
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Declaration required to be carried with the goods in movement for
import within the State,-
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55
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Declaration required to be carried with the goods in movement for
export out of Rajasthan or in the course of inter-State trade or commerce,-
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56
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Transit of goods by road through State and issue of Transit Pass.-
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57
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Delivery of documents and seizure of goods,-
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58
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Detention of a vehicle or a carrier and imposition of penalty,-
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POWERS
OF OFFICERS
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59
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Power to prescribe registers and forms,
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60
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Power to issue instructions,
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61
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Power to take help from the subordinate officers /
officials,
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PERSONS
ENTITLED TO APPEAR BEFORE THE TAX AUTHORITIES
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62
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Persons entitled to appear before the Tax Authorities,
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63
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Qualifications of Tax Practitioners,
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64
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Enrolment of Tax Practitioners,-
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65
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Action against persons entitled to appear before the Tax
Authority,
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66
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Procedure of enquiry against the Tax Practitioner,-
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67
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Powers of the Commissioner and the Enquiry Officer,-
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SETTLEMENT
OF CASES
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68
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Constitution of the Tax Settlement Board.-
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69
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Application for Settlement-
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70
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Settlement of dispute and issue of Certificate of
Settlement
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71
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Payment of fees and other amount:
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MISCELLANEOUS
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72
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Application for rectification of mistake,
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73
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Application for Reopening of ex-parte assessment,-
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74
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Application for determination of disputed question,-
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75
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Procedure for composition of offences,-
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76
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Obtaining of certificate and filing of statements by a
clearing or a forwarding agent,
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77
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Procedure for write-off of demand,-
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78
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Furnishing of security
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79
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Disclosure of information relating to a dealer
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80
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Issue of tax clearance certificate
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81
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Court fees
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82
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Repeal and Savings,-
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