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Section 18: Declaration in case of Families, Firms, Associations etc

The Central Sales Tax (Rajasthan) Rules 1957State Rules of Rajasthan · 1956

In the case of a Hindu undivided family, association, club, society, firm or company which is liable to pay tax under the Central Act, or in the case of a person who carries on business as a guardian or trustee or otherwise on behalf of another person and is in respect of any such business, so liable, a declaration shall be furnished in Form CST 2 to the assessing authority.

5 [19. Offences and penalties. - Any person contravening any provision of these rules shall be punishable with fine which may extend to five hundred rupees and when the offence is a continuing one with a fine which may extend to fifty rupees for every day during which the offence continues.]

Where this provision sits

ActThe Central Sales Tax (Rajasthan) Rules 1957
Section18
Marginal noteDeclaration in case of Families, Firms, Associations etc
JurisdictionState of Rajasthan
StatusIn force as published by the source

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