THE RAJASTHAN ELECTRICITY (DUTY) RULES, 1970

INDEX

NO	PARTICULARS
1.	SHORT TITLE, EXTENT AND COMMENCEMENT.-
2.	DEFINITIONS.
3.	LEVY OF TAX.
4	INCIDENCE OF TAX.-
5.	BAR AGAINST COLLECTION OF TAX WHEN NOT PAYABLE.-
6.	COLLECTION OF TAX BY CENTRAL GOVERNMENT OR STATE GOVERNMENT.-
7.	PAYMENT AND DISBURSEMENT OF AMOUNTS WRONGLY COLLECTED BY DEALER AS TAX.-
8.	GRANT OF SET OFF.-
9.	EXEMPTION FROM TAX.-
10.	BAR TO CERTAIN PROCEEDINGS.-
11.	REGISTRATION OF DEALERS.
12.	RETURNS AND ASSESSMENT.
13.	SECURITY DEPOSIT.-
14.	SUMMARY ASSESSMENTS.-
15.	PAYMENT OF TAX FOR ENTRY OF GOODS ESCAPING ASSESSMENT.-
16.	PAYMENT OF TAX IN ADVANCE.-
17.	PAYMENT AND RECOVERY OF TAX.-
18.	POWER TO WITHHOLD REFUND IN CERTAIN CASES.-
19.	RECOVERY OF TAX FROM CERTAIN OTHER PERSONS.-
20.	LIABILITY OF FIRMS.-
21.	TAX PAYABLE ON TRANSFER OF BUSINESS, ETC.
22.	THE TAX AUTHORITIES.-
23.	APPEALS.-
24.	APPEAL TO THE TAX BOARD.-
25.	REVISIONAL POWERS OF COMMISSIONER.-
26.	REVISION TO THE HIGH COURT.
27.	APPEAL TO HIGH COURT.-
28.	RECTIFICATION OF MISTAKES.
29.	MAINTENANCE OF ACCOUNTS BY DEALERS AND ISSUE OF SALE BILLS OR CASH MEMORANDUM.
30.	POWERS TO ORDER PRODUCTION OF ACCOUNTS AND POWERS OF ENTRY, INSPECTION AND SEIZURE.-
31.	ESTABLISHMENT OF CHECK-POST AND INSPECTION OF GOODS WHILE IN MOVEMENT.-^1
32.	TRANSIT OF GOODS BY ROAD THROUGH THE STATE AND ISSUE OF TRANSIT PASS.
33.	FORWARDING AGENCY ETC., TO SUBMIT RETURNS.-
34.	SUBMISSION OF CERTAIN RECORDS, BY OWNERS, ETC., OF VEHICLES AND BOATS.-
34.A	INTEREST ON FAILURE TO PAY TAX OR OTHER SUM PAYABLE.-
35.	OFFENCES AND PENALTIES.-
36.	COGNIZANCE OF OFFENCES.-
37.	COMPOSITION OF OFFENCES.-
38.	OFFENCES BY COMPANIES.-
39.	ASSESSMENT, ETC., NOT TO BE QUESTIONED IN PROSECUTION.
40.	INDEMNITY.-
41.	BURDEN OF PROOF.
42.	ASSIGNMENT OF PROCEEDS OF THE TAX.-
43.	POWER TO MAKE RULES.-
44.	POWER TO REMOVE DIFFICULTIES.-
45.	APPLICABILITY OF THE PROVISIONS OF THE RAJASTHAN SALES TAX ACT, 1994 AND THE RULES MADE THEREUNDER.