["(1) A clearing or forwarding agent who in the course of his business renders his service for booking or taking delivery of any consignment of goods liable to tax or handles any document of title relating to goods liable to tax, shall furnish information about his place of business to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, in whose territorial jurisdiction he conducts his business, within such time, in such form and in such manner as may be prescribed."]
(2) Every such clearing or forwarding agent shall furnish to the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, such particulars and information in such form and manner as may be prescribed.
(3) Where any clearing or forwarding agent violates any of the provisions of subsection (1) or subsection (2), the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, may, after affording a reasonable opportunity of being heard, direct him to pay an amount by way of penalty,
(a) in case of violation of provisions of subsection (1), not more than Rs. 2000 / and not less than Rs. 1000/; and
(b) in case of violation of provisions of subsection (2), equal to the amount of tax leviable at the full rate on the value of the goods in respect of which violation has been made.
[80A. Liability to furnish information by certain persons.-
(1) Any person who-
(i) effects sale or purchase within the State of Rajasthan, or places offer for sale or purchases as to be accessible, visible or audible within the State of Rajasthan, through electronic media; or
s(ii) transports, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media; or
(iii)receives any amount in connection with the goods sold or purchased within the State of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser,
[shall furnish or cause to be furnished, such information, for such period, in such manner, and within such time, to such officer or authority, as may be notified by the Commissioner.
(2) Any person who fails to furnish information within the period notified under subsection (1) shall be liable to pay by way of penalty a sum not exceeding rupees one lac, and in case of a continuing default, a further penalty of rupees one thousand for every day of such continuance.]