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Section 21: Assessment, collection and enforcement of payment of tax

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

Except as otherwise provided in the Central Act or these rules, assessment, collection and enforcement of 1 Added by rule 8(iv) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

2 Added by rule 8(v) of notification No. F.12(59) FD/Tax/2014-28 dated 14.07.2014.

3 Deleted by notification no. F.5(119) FD/CT/67 dt. 30.11.1968.

4 Deleted by Central Sales Tax (Rajasthan) (Amendment) Rules, 2013 w.e.f. 01.05.2013 5 Substituted by Notification No. F. 5 (61) FD/RT/63 dated 11.7.1963 Pub. on 22.8.1963.

12 payment of tax under the Central Act, shall be done in the same manner as under the State Sales Tax Law, vide sub-section (2) of section 9 of the Central Act.

Where this provision sits

ActThe Central Sales Tax (Rajasthan) Rules 1957
Section21
Marginal noteAssessment, collection and enforcement of payment of tax
JurisdictionState of Rajasthan
StatusIn force as published by the source

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