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Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994




1 Short title, extent and commencement
2 Definitions
3 Incidence of tax
4 Levy of tax and its rate
5 Payment of lump sum in lieu of tax
6 Payment of tax based on purchase price
7 Payment of self-assessed tax
8 Levy of tax on livestock
9 Levy of tax by weight, volume or measurement on certain commodities
10 Levy of tax on raw material and processing articles
11 Levy of purchase tax
12 Levy of tax at all points
13 Levy of surcharge
14 Bar against collection of tax when not payable
15 Exemption of tax
16 Burden of proof
17 Obligatory registration
18 Provisional registration
19 Voluntary registration
20 Additional registration
21 Authority competent to grant registration
22 Application for registration and authorisation for collection of tax
23 Furnishing of security for registration
24 Amendment or cancellation of registration certificate
25 Payment of tax
26 Filing of returns
27 Provisional assessment on failure to deposit tax or submit return
28 Provisional assessment in case of avoidance or evasion of tax
29 Assessment
30 Escaped assessment
31 Assessment in case of a casual trader
32 Assessment in special cases
33 Assessment of a dissolved firm
34 Assessment deemed to be made in certain cases
35 Rounding off of tax, interest and penalty
36 Want of form not to affect proceedings
37 Rectification of a mistake
38 Reopening of ex parte assessment
39 Stay of proceeding
40 Determination of disputed questions
41 Transfer of cases
42 Liability for payment of tax or demand
43 Liability of a surety
44 Liability of the representative of a deceased person
45 Liability on dissolution, discontinuance or partition of business
46 Liability on transfer of business
47 Liability of principal and agent
48 Liability of firms and partners
49 Liability of directors of a private company
50 Liability under this act to be the first charge
51 Certain transfers to be void
52 General modes of recovery
53 Special mode of recovery
54 Power to reduce or waive interest and penalty in certain cases
55 Power to write off demand
56 Refund
57 Power to obtain security or withhold refund in certain cases
58 Interest on failure to pay tax or other sum payable
59 Penalty for not making application for registration
60 Penalty for not furnishing security or additional security
61 Penalty for failure to furnish return
62 Penalty for not maintaining or keeping accounts
63 Penalty for unauthorised collection of tax
64 Penalty for violation of declaration
65 Penalty for avoidance or evasion of tax
66 Penalty for not furnishing statistics
67 Penalty on awarders
68 Penalty for other violations
69 Opportunity before imposition of penalty
70 The limit for imposition of penalty or levy of interest
71 Prosecution under the act
72 Composition of offences
73 Penalty or composition under the act not to interfere with punishment under other law
74 Investigation of offences
75 Accounts to be maintained by a dealer
76 Certain dealers to issue bill or cash memorandum
77 Power of entry, inspection and seizure of accounts and goods
78 Establishment of checkpost and inspection of goods while in movement
79 Establishment of checkpost on contract basis
80 Transit of goods by road through the state and issue of transit pass
81 Import of goods into the state or export of goods outside the state
82 Liability to obtain licence and furnish information by certain agents
83 Special provisions relating to under-billing
84 Appeal to the appellate authority
85 Appeal to
the tax board
86 Revision to the high court
87 Revision by the commissioner
88 No appeal or revision in certain cases
89 Persons appointed under act to be public servants
90 Constitution of the Rajasthan tax board
91 Indemnity
92 Bar to proceedings except as provided in the act
93 General powers of the commissioner
94 Power to enforce evidence
95 Power to seek assistance from police officer or other officer
96 Disclosure of information relating to an assessee
97 Court fee payable under the act
98 Power to remove difficulties
99 Power to make rules
100 Repeal and saving

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