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Amendments in Maximum limit of Cess Rate

State Notification of Rajasthan · 20046,806 characters of text

The enactment

TypeNotification
Year2004
JurisdictionState of Rajasthan
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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Be it enacted by the Rajasthan State Legislature in the Sixty-sixth Year of the Republic of India, as follows:- CHAPTERI PRELIMINARY 1, Short title.- This Act may be called the Rajasthan Finance Act, 2015.

2. Declaration under section 3, Rajasthan Act No. 23 of

1958.- In pursuance of section 3 of the Rajasthan Provisional Collection of Taxes Act, 1958 (Act No. 23 of 1958) it is hereby declared that it is expedient in the public interest that provisions of 19 unt 4 (&) WEI Wawa, We 1, 2015 1(14)

8. Insertion of section 4A, Rajasthan Act No. 9 of 1996.- After the existing section 4 and before the existing section 5 of the Principal Act, the following shall be inserted, namely:- “4A. Payment of lump sum in lieu of tax.- (1) Notwithstanding anything contained in this Act, the State Government may provide an option for payment of tax in a lump sum in respect of luxuries provided in such marriage hall on such terms and conditions as may be notified by the State Government.

(2) The tax in lump sum specified in sub-section (1) shall not exceed the limit of maximum tax liability as provided in sub-section (1) of section 4.”.

9. Amendment of section 16, Rajasthan Act No. 9 of

1996.- For the existing sub-section (1) of section 16 of the principal Act, the following shall be substituted, namely:- “(1) Every registered hotelier shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner, and within such time and with such late fee, not exceeding fifty thousand rupees, for delayed furnishing of returns, as maybe prescribed, to the Luxury Tax Officer or to the officer authorized by the Commissioner.”.

10. Amendment of section 21, Rajasthan Act No. 9 of

1996.- The existing sub-section (2) of section 21 of the principal Act, shall be deleted.

CHAPTER V AMENDMENT IN THE RAJASTHAN STATE ROAD DEVELOPMENT FUND ACT, 2004

11. Amendment of section 3, Rajasthan Act No. 13 of

2004.- In sub-section (2) of section 3 of the Rajasthan State Road Development Fund Act, 2004 (Act No. 13 of 2004), for the existing expression “one rupee”, the expression “three rupees” shall be substituted, 14 ar 4 (#) WMI WaT, Wey 1, 2015 119)

Explanation.- “family member” means husband, wife, son, daughter, father, mother, brother, sister, wife or children of predeceased brother, husband or children of predeceased sister, wife of a predeceased son and children of a predeceased son or predeceased daughter.”.

CHAPTER VII AMENDMENT IN THE RAJASTHAN FINANCE ACT, 2014

13. Amendment of section 56, Rajasthan Act No. 14 of

2014.- In sub-section (1} of section 56 of the Rajasthan Finance Act, 2014 (Act No. 14 of 2014), after the existing expression “purchase of such goods” and before the existing expression “, at such rates”, the expression “by such dealer” shall be inserted.

aren ARRAN, Principal Sectetary to the Government.

19 Government Central Press Jaipur.

19

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