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.]