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Section 52: Power to write off demand

The Rajasthan Value Added Tax Act, 2003State Act of Rajasthan · Act 4 of 2003

Where a demand against a dealer payable under this Act including the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) has been outstanding for more than ten years from the date it became due and such demand has been rendered irrecoverable for want of any kind of property for being attached and sold, without prejudice to the provisions of other law or rules providing for writing off of demands, such demand may be written off through an order in writing, in the manner prescribed–

(a) by the Assistant Commercial Taxes Officer, if it does not exceed rupees ten thousand;

(b) by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, if it exceeds rupees ten thousand but does not exceed rupees twenty five thousand;

(c) by the Deputy Commissioner (Administration), if it exceeds rupees twenty five thousand but does not exceed rupees one lac;

(d) by the Commissioner, if it exceeds rupees one lac but does not exceed rupees ten lacs; and

(e) by the State Government, if it exceeds rupees ten lacs.

Where this provision sits

ActThe Rajasthan Value Added Tax Act, 2003
Section52
Marginal notePower to write off demand
JurisdictionState of Rajasthan
StatusIn force as published by the source

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