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Section 42 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 42. Liability for payment of tax or demand

(1) The tax or the demand shall be payable by a dealer or a person on the basis of an assessment made or an order passed, under the Act.

Explanation I : The interest, penalty, composition money or any fee payable under this Act shall be deemed to be tax for the purpose of collection and recovery and for all matters ancillary or incidental thereto.

Explanation II : The demand shall include any amount payable by a person or a dealer under the Act or the rules.

(2) The tax paid by a dealer or a person shall be adjusted against the tax determined as a result of an assessment made or the amount held payable in pursuance of an order passed, under this Act and the balance of the amount shall be payable by such dealer or person within thirty days from the date of service of the notice, or less than thirty days as may be determined by the assessing authority in the special circumstances and for reasons to be recorded in writing.

(3) In default of the payment of tax or demand payable under sub-section (1) or sub-section (2), the amount of tax or demand shall be recoverable in accordance with the provisions of this Act including the provisions of the Rajasthan Land Revenue Act,1956 (State Act 15 of 1956) and the Revenue Recovery Act,1890 (Central Act 1 of 1890).

(4) Where an assessee or a person has presented an appeal to the appellate authority against an order passed by an assessing authority or any other officer, the said appellate authority, after registering such appeal and after having heard the appellant and the assessing authority or officer or any representative thereof, may stay the recovery or the disputed amount of tax or demand or any part thereof till the disposal of the appeal by him, on the condition that the said assessee or the person furnishes sufficient security to the satisfaction of the assessing authority or the officer, as the case may be, in such form and in such manner as may be prescribed.

(5) The assessing authority may, subject to such conditions and restriction as may be prescribed, in respect of any particular dealer or person and for reason to be recorded in writing, extend the date of such payment and allow such dealer or person to pay any demand in instalments.

(6) (a) Where the recovery of tax or demand or any part thereof is stayed under sub-section (4), the amount of such tax or demand ultimately found due shall be recoverable with interest as per provisions of the Act, and such interest shall be payable on such amount from the date the tax or demand first became due.

(b) Where the payment of tax or demand is postponed by instalments under sub-section (5), the dealer or the person shall be required to pay interest for the amount postponed and the period extended in accordance with the provisions of this Act.

(7) Notwithstanding anything contained in this Act, the Commissioner may, on the recommendation of the State Government defer the recovery of demand payable by an industrial unit declared as sick by the Board of Industrial and Financial Reconstruction constituted under the Sick Industrial Companies (Special Provisions) Act,1985 (Central Act No. 1 of 1986) to such extent, for such period and on such conditions with regard to the payment or rate of interest as may be deemed proper.

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Rajasthan Sales Tax Act,1994

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