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Section 19 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 19. Voluntary registration

(1) On the application of a dealer, if the authority competent to grant registration is satisfied that his turnover in a year is likely to exceed the limits provided in section 3, the said authority may register such dealer and grant him a certificate of registration in the prescribed manner from the date of commencement of the business as declared by him in the application for registration, on payment of a fee of rupees one hundred and thereupon the provisions of section 17 shall apply to him as they apply to a dealer registered under that section.

(2) Every dealer who has been registered under sub-section (1) shall, so long as his registration remains in force, be liable to pay tax under this Act, irrespective of his turnover.

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Rajasthan Sales Tax Act,1994

Indian Laws – Bare Acts


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