RAJASTHAN VAT RUKES, 2005
No Description
1 Short title and commencement,
ASSESSING
AUTHORITIES, AUDITORS, APPELLATE AUTHORITIES, THEIR APPOINTMENT AND
JURISDICTION
3 Assessing Authorities
and their jurisdiction.-
4 Distribution of business amongst various assessing
authorities in a Circle,-
6 Jurisdiction of Taxpayers Service Office,-
7 Jurisdiction of
Appellate Authorities.-
8 Jurisdiction and distribution of business amongst other
officers,-
9 The Tax Board and
its members,-
10 Headquarter of the Tax Board and its functions,-
12 Application for
Registration,-
13 Declaration of
Business Manager:-
14 Issue of a
registration certificate,-
15 Issue of duplicate
registration certificate-
16 Amendment in
registration certificate.-
17 Amendment of
registration certificate in special cases.-
INPUT TAX CREDIT, FILING OF RETURNS AND DECLARATION FORMS
18 Computation of input tax credit.‑
19 Returns.‑
20 Requisition of
return from an unregistered dealer,‑
ASSESSMENTS, DEMANDS AND INCIDENTAL MATTERS
22 Determination of
taxable turnover,-
23 Guidelines for determination of market price.-
24 Notice for payment
of demand,-
25 Application for Stay of recovery of demand,-
27 Refund.-
29 Refund to a person not registered under the Act.-
30 Appeal to the
Appellate Authority,-
32 Revision to the
High Court,-
33 Revision by the
Commissioner,-
35 Officer not to
hear appeal against order passed by him in another capacity,-
36 Giving effect to
an appellate or a revisional order,-
37 Accounts to be
maintained by a dealer,-
38 Accounts and
documents relating to principal and agent,-
39 Issuance of a VAT
invoice or an Invoice, -
MODE OF PAYMENT OF TAX AND DEMAND
40 General mode of
payment of tax, demand or other sum,-
41 Information of a
works contract and payment of tax relating thereto,-
42 Payment of tax by
a casual trader,-
44 Payment of tax by
a person whose registration is cancelled under the Act.-
45 Procedure for
collection of tax on contract basis.-
46 Verification and
adjustment of deposits claimed,
47 Verification of
periodical collection,-
49 Granting
opportunity of hearing and recording of reasons,-
52 Procedure for
search and seizure under section 75,-
PROCEDURE FOR CHECKING OF GOODS IN TRANSIT
53 Officers empowered
under section 76,-
54 Declaration
required to be carried with the goods in movement for import within the State,-
56 Transit of goods
by road through State and issue of Transit Pass.-
57 Delivery of
documents and seizure of goods,-
58 Detention of a
vehicle or a carrier and imposition of penalty,-
59 Power to prescribe
registers and forms,
60 Power to issue
instructions,
61 Power to take help
from the subordinate officers / officials,
PERSONS ENTITLED TO APPEAR BEFORE THE TAX AUTHORITIES
62 Persons entitled
to appear before the Tax Authorities,
63 Qualifications of
Tax Practitioners,
64 Enrolment of Tax Practitioners,-
65 Action against
persons entitled to appear before the Tax Authority,
66 Procedure of
enquiry against the Tax Practitioner,-
67 Powers of the
Commissioner and the Enquiry Officer,-
68 Constitution of
the Tax Settlement Board.-
69 Application for Settlement-
70 Settlement of
dispute and issue of Certificate of Settlement
71 Payment of fees
and other amount:
72 Application for rectification of mistake,
73 Application for Reopening of ex-parte assessment,-
74 Application for determination of disputed question,-
75 Procedure for composition of offences,-
76 Obtaining of certificate and filing of statements by a
clearing or a forwarding agent,
77 Procedure for write-off of demand,-
79 Disclosure of information relating to a dealer
80 Issue of tax clearance certificate
81 Court fees