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Section 25 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 25. Payment of tax

(1) Tax payable under this Act shall be deposited into a government treasury or a bank authorised to receive money on behalf of the State Government on the basis of the accounts of a dealer in such manner and at such intervals as may be prescribed for different categories of dealers.

(2) Notwithstanding anything contained in sub-section (1), the State Government may by notification in the Official Gazette require any dealer or class of dealers specified therein, to pay tax at intervals shorter than those prescribed under sub-section (1).

(3) Notwithstanding anything contained in sub-sections (1) and (2), where the State Government is of the opinion that it is necessary or expedient in the public interest so to do, it may, by notification in the Official Gazette, defer the payment of tax payable by any class of dealers, with or without interest, for any period on such conditions and under such circumstances as may be specified in the notification.

(4) Notwithstanding anything contained in this Act, in the case of a works contract, an amount in lieu of tax may be deducted by the awarder at such rate not exceeding three per cent of the total value of the contract, in such manner and under such circumstances as may be prescribed, from every bill of payment to a contractor and such sum shall be deposited or credited in the government account within the specified time and in the prescribed manner.

(5) Every deposit of tax or deduction of amount in lieu of tax made under this section shall be deemed to be provisional subject to adjustment against the tax liability determined in the assessment for any year made under section 29.

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Rajasthan Sales Tax Act,1994

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