The Rajasthan Value Added Tax Act, 2003
State Act of Rajasthan · Act 4 of 200397 provisions2 citing judgments
The enactment
| Type | Act |
|---|---|
| Citation | Act 4 of 2003 |
| Year | 2003 |
| Jurisdiction | State of Rajasthan |
| Status | In force as published by the source |
| Provisions published | 97 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 3 Incidence of tax
- Section 4 Levy of tax and its rate
- Section 5 Payment of lump sum in lieu of tax
- Section 6 Levy of tax by weight, volume, measurement or unit on certain goods
- Section 7 Levy of tax on livestock
- Section 8 Exemption of tax1 citing judgment
- Section 9 Bar against collection of tax when not payable.
- Section 10 Burden of proof.
- Section 11 Obligatory registration
- Section 12 Voluntary registration
- Section 13 Authority competent to grant registration
- Section 14 Authorization for collection of tax
- Section 15 Furnishing of security for registration
- Section 16 Amendment and cancellation of registration certificate
- Section 17 Tax payable by a dealer
- Section 18 Input Tax Credit
- Section 19 Input tax credit for stock on the date of commencement of this Act
- Section 20 Payment of tax
- Section 21 Filing of return
- Section 22 Assessment on failure to deposit tax or submit return or audit report
- Section 23 Self Assessment
- Section 24 Assessment
- Section 25 Assessment in case of avoidance or evasion of tax
- Section 26 Escaped assessment
- Section 27 Audit of the dealer
- Section 28 Assessment in case of a casual trader
- Section 29 Assessment in special cases
- Section 30 Assessment of a dissolved firm
- Section 31 Rounding–off of tax, interest and penalty
- Section 32 Want of form not to affect proceedings
- Section 33 Rectification of a mistake1 citing judgment
- Section 34 Reopening of ex–parte assessment
- Section 35 Stay of proceeding
- Section 36 Determination of disputed questions
- Section 37 Transfer of cases
- Section 38 Liability for payment of tax or demand
- Section 39 Liability of a surety
- Section 40 Liability of the representatives of a deceased person
- Section 41 Liability on dissolution, discontinuance or partition of business
- Section 42 Liability on transfer of business
- Section 43 Liability of principal and agent
- Section 44 Liability of firms and partners
- Section 45 Liability of Directors of a private company
- Section 46 Liability in case of amalgamation of companies
- Section 47 Liability under this Act to be the first charge
- Section 48 Certain transfers to be void
- Section 49 General mode of recovery
- Section 50 Special mode of recovery
- Section 51 Power to reduce or waive interest and penalty in certain cases
- Section 52 Power to write off demand
- Section 53 Refund
- Section 54 Power to obtain security or withhold refund in certain cases
- Section 55 Interest on failure to pay tax or other sum payable
- Section 56 Penalty for not making application for registration
- Section 57 Penalty for failure to furnish security or additional security
- Section 59 Penalty for not maintaining or keeping accounts
- Section 60 Forfeiture and penalty for unauthorized collection of tax
- Section 61 Penalty for avoidance or evasion of tax
- Section 62 Penalty for not furnishing statistics
- Section 63 Penalty on awarders
- Section 64 Penalty for other violations
- Section 65 Opportunity before imposition of penalty
- Section 66 Time limit for imposition of penalty or levy of interest
- Section 67 Prosecution for offences
- Section 68 Composition of offences
- Section 69 Penalty or composition under this Act not to interfere with punishment under other law
- Section 70 Investigation of offence
- Section 71 Accounts to be maintained by a dealer
- Section 72 Registered dealers to issue VAT invoice
- Section 73 Audit of accounts
- Section 74 Dealer to declare the name of his business manager
- Section 75 Power of entry, inspection and seizure of accounts and goods
- Section 76 Establishment of checkpost or barrier and inspection of goods while in movement
- Section 77 Establishment of checkpost on contract basis
- Section 78 Transit of goods by road through the State and issue of transit pass
- Section 79 Import of goods into the State or export of goods outside the State
- Section 80 Liability to furnish information by certain agents
- Section 81 Special provisions relating to underbilling
- Section 82 Appeal to the appellate authority
- Section 83 Appeal to the Tax Board
- Section 84 Revision to the High Court
- Section 85 Revision by the Commissioner
- Section 86 No appeal or revision in certain cases
- Section 87 Persons appointed under this Act to be public servants
- Section 88 Constitution of the Rajasthan Tax Board
- Section 89 Indemnity
- Section 90 Bar to proceedings except as provided in this Act
- Section 91 General powers of the Commissioner
- Section 92 Power to enforce evidence
- Section 93 Power to seek assistance from police officer or other officer
- Section 94 Disclosure of information relating to a dealer
- Section 95 Automation
- Section 97 Court fees payable under this Act
- Section 98 Power to remove difficulties
- Section 99 Power to make rules
- Section 100 Repeal and savings
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