1. Short title, extent and commencement
2. Definitions
INCIDENCE AND LEVY OF TAX
5. Payment of lump sum in lieu of tax
6. Levy of tax by weight, volume,
measurement or unit on certain good
9. Bar against collection of tax when not
payable
10. Burden of
proof
13. Authority competent to grant registration
14. Authorisation for collection of tax
15. Furnishing of security for registration
16. Amendment and cancellation of registration
certificate
PAYMENT
OF TAX, FILING OF RETURNS AND ASSESSMENTS
19. Input tax credit for stock on the date of
commencement of this Act
22. Assessment on failure to deposit tax
25. Assessment in case of avoidance or evasion
of tax
28. Assessment in case of a casual trader
29. Assessment in special cases
30. Assessment of a dissolved firm
31. Rounding off of tax, interest and penalty
32. Want of form not to affect proceedings
33. Rectification of a mistake
34. Reopening of ex‑parte assessment
36. Determination of disputed questions
TAX LIABILITY, RECOVERY
AND REFUND
38. Liability for payment of tax or demand
40. Liability of the representatives of a
deceased person
41. Liability on dissolution, discontinuance
or partition of business
42. Liability on transfer of business
43. Liability of principal and agent
44. Liability of firms and partners
45. Liability of directors of a private
company
46. Liability in case of amalgamation of
companies
47. Liability under this Act to be the first
charge
48. Certain transfers to be void
51. Power to reduce or waive interest and
penalty in certain cases
54. Power to obtain security or withhold
refund in certain cases
INTEREST,
PENALTIES, COMPOSITION AND PROSECUTION
55. Interest on failure to pay tax or other
sum payable
56. Penalty for not making application for
registration
57. Penalty for failure to furnish security or
additional security
58. Penalty for failure to furnish return
59. Penalty for not maintaining or keeping
accounts
60. Forfeiture and penalty for unauthorised
collection of tax
61. Penalty for avoidance or evasion of tax
62. Penalty for not furnishing statistics
64. Penalty for other violations
65. Opportunity before imposition of penalty
66. Time limit for imposition of penalty or
levy of interest
69. Penalty or
composition under this Act not to interfere with punishment under other law
70. Investigation
of offences
MAINTENANCE
AND KEEPING OF ACCOUNTS
71. Accounts to be maintained by a dealer
72. Registered dealers to issue VAT invoice
74. Dealer to
declare the name of his business manager
INSPECTION,
SEARCH, SEIZURE AND ANTI‑EVASION PROVISIONS
75. Power of entry, inspection and seizure of
accounts and goods
76. Establishment of check‑post or
barrier and inspection of goods while in movement
77. Establishment of check‑post on contract
basis
78. Transit of goods by road through the State
and issue of transit pass
79. Import of goods into the State or export
of goods outside the State
80. Liability to obtain licence and furnish
information by certain agents
81. Special provisions relating to under‑billing
82. Appeal to the appellate authority
84. Revision to the High Court
85. Revision by the Commissioner
86. No appeal
or revision in certain cases
OFFICERS, POWERS AND
IMMUNITIES
87. Persons appointed under this Act to be
public servants
88. Constitution of the Rajasthan Tax Board
90. Bar to proceedings except as provided in
this Act
91. General powers of the commissioner
93. Power to seek assistance from police
officer or other officer
94. Disclosure of information relating to a
dealer
95. Automation
96. Constitution of Tax Settlement Board
97. Court fees payable under this Act
98. Power to remove difficulties