Notification Eng 2011 PV 118 D Notie201112
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भाग 4(ग)
राज थान राज-प , माच 9, 2011
FINANCE DEPARTMENT
(TAX DIVISION)
273(47)
Jaipur, March 9, 2011
In pursuance of clause (3) of Article 348 of the Constitution of India, the
Governor is pleased to authorise the publication in the Rajasthan Gazette of the
following translation in the English language of Finance Department, Tax Division
Notification No.F.12(25)FD/Tax/2011-127 to 158, F.6(179)/Pari/Tax/Hqrs/09/Pt II-1,
2, 3 and F.6(179)/Pari/Tax/Hqrs/09/24B, F.6(179)/Pari/Tax/Hqrs/09/26 dated March
9, 2011.
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.568.- In exercise of the powers conferred by sub-section (1) of section 20 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), and in supersession of
this Department's notification No. F.12 (63) FD /Tax/2005-157 dated 31.03.2006, the
State Government being of the opinion that it is expedient in the public interest so to
do, with immediate effect, hereby notifies that the class of dealers specified in
Column number 1 of the Schedule given below shall pay tax at such intervals as
specified against each in Column No. 2 thereof.
SCHEDULE
Column No. 1
Column No. 2
(a) Dealers with annual tax liability of rupees
forty crore and above for the year preceding
to the current assessment year.
By the 15th day of the month in respect of tax
charged or collected from 1st day to 10th day
of the month, for the tax charged or collected
from 11th day to 20th day of the month up to
25th day of the month and for the tax charged
or collected from 21st day of the month up to
the end of the month, shall be deposited
within five days from the closing of the
month.
Monthly within 14 days from the closing of
each month.
(b) Dealers with annual tax liability of rupees
twenty thousand and above but below rupees
forty crore for the year preceding to the
current assessment year.
(c) Dealers dealing in all kinds of stones in
all their forms, whether used as building
material or otherwise, including marble,
granite, etc.
(d) dealers who have exercised option under
sub-section (2) of section 3 of the Act.
(e) Dealers not covered by clauses (a), (b),
(c), and (d) above.
Immediately on completion of transaction of
sale or purchase where such goods pass
through check-post established under section
76 of the Act.
Quarterly within 14 days from the closing of
each quarter.
Quarterly within 14 days from the closing of
each quarter.
[No.F.12(25)FD/Tax/11-127]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
273(48)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.569.- In exercise of the powers conferred by sub-section (2) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendments in Schedule I appended to the said Act, with immediate
effect, namely:AMENDMENTS
In Schedule I appended to the Act,(i)
in column number 2 against serial number 18, for the existing
expression “Fresh vegetables and fruits except when sold by a
company registered under Companies Act, 1956”, the expression
“Fresh vegetables and fruits” shall be substituted.
(ii) in column number 2 against serial number 46, for the existing
expression “Chalk stick, Takhti and unbranded school bags up to Rs.
200/-”, the expression “Chalk stick, Takhti and school bags up to Rs.
500/-” shall be substituted.
(iii) in column number 2 against serial number 59, for the existing
expression “Razai up to Rs. 750 / - and razai cover up to Rs. 150/- per
item”, the expression “Razai” shall be substituted.
(iv) after the existing serial number 118, the following new serial numbers
and entries thereto shall be added namely:"
119
120
121
122
123
124
125
126
127
128
129
130
UHT milk
Handmade Woollen Carpet
Namda
Handspun woollen yarn
Saji
All types of pulses whether whole, split
or broken form including besan thereof
Wheat and Rice
Kerosene oil sold through PDS
Cooked Food
When cooked and served by
Religious or Charitable
institution.
Tawa, Kadai, Tai, Sigri, Chimta,
Imamdasta, Musali, Jhar and Chalani
made from iron and steel
Chakla, Belan and Gas Lighter
Multani Mitti
[No.F.12(25)FD/Tax/11-128]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
”
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(49)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.570.- In exercise of the powers conferred by sub-section (2) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendment in Schedule I appended to the said Act, namely:AMENDMENT
In Schedule I appended to the Act, after the existing serial number 131, the
following new serial number132 and entries thereto shall be added, with effect from
01.04.2011, namely:"
132
Bhang and Lanced poppy head
"
[No.F.12(25)FD/Tax/11-129]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.571.- In exercise of the powers conferred by sub-section (3A) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendments in Schedule II appended to the said Act, with immediate
effect, namely:AMENDMENTS
In Schedule II appended to the said Act, after the existing serial number 46
and entries thereto, the following new serial numbers and entries thereto shall be
added, namely:“
47.
48.
49.
50.
CISF canteens in Rajasthan
CRPF canteens in Rajasthan
Manufacturer of Cattle Feed
Outdoor Caterer
”
[No.F.12(25)FD/Tax/11-130]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
273(50)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.572.- In exercise of the powers conferred by sub-section (5) of section 4 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendments in Schedule III appended to the said Act, with immediate
effect, namely:AMENDMENTS
In schedule III appended to the said Act,(i)
the existing serial number 4, and entries thereto shall be deleted.
(ii) after the existing serial number 6 and entries thereto, the following
new serial number and entries thereto shall be added, namely:“
7.
Stainless Steel Sheets and Stainless
Steel Circles
1
”
[No.F.12(25)FD/Tax/11-131]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.573.- In exercise of the powers conferred by sub-section (5) of section 4 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendments in Schedule IV appended to the said Act, with immediate
effect, namely:AMENDMENTS
1. In schedule IV appended to the said Act,(i)
the existing serial number 58, 73, 107A, 128 and 167 and entries
thereto shall be deleted.
(ii) in column number 2 against serial number 81, for the existing
expression “Lime, clinker and dolomite”, the expression “Lime, lime
stone, clinker and dolomite” shall be substituted.
(iii) in column number 2 against serial number 123, for the existing
expression “Skimmed milk powder and UHT milk”, the expression
“Skimmed milk powder” shall be substituted.
(iv) in column number 2 against serial number 153, the existing expression
“Saji” shall be deleted.
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(51)
(v) in column number 2 against serial number 158, for the existing
expression “Namda, felt, non-woven fabrics and its products”, the
expression “Felt, non-woven fabrics and its products” shall be
substituted.
(vi) in column number 2 against serial number 159, the existing expression
“Chakla and belan”, shall be deleted .
(vii) in column number 2 against serial number 168, for the existing
expression “Rs. 50/- per Kilogram”, the expression “Rs. 60/- per
Kilogram” shall be substituted.
(viii)
“
after the existing serial number 188, the following new serial
numbers and entries thereto shall be added, namely:-
189
190
Electronic Milk Tester and its parts
Welding Holder, Welding Glass and Welding
Machine
Synthetic Industrial Diamond Powder, Gems
cutting and polishing tools
Bakery Yeast
Desert coolers having body made of iron and steel
Loose leaf spring
Roto Moulded Plastic Storage Tank
LED Lamp
191
192
193
194
195
196
5
5
5
5
5
5
5
5
”
2. In Part-B of Schedule IV appended to the said Act,(i)
in column number 2 against serial number 218, for the existing
expression “Stainless steel ingots, billets, blooms, flats, flat bars, patta
and circles”, the expression “Stainless steel ingots, billets, blooms,
flats and flat bars” shall be substituted.
(ii) in column number 2 against serial number 265, for the existing
expression “Tumba seed, Ratanjyot, Nimboli and Karanj”, the
expression “Tumba seed, Nimboli and Karanj” shall be substituted.
(iii) the existing serial number 274 and entries thereto shall be deleted.
[No.F.12(25)FD/Tax/11-132]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.574.- In exercise of the powers conferred by sub-section (5) of section 4 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendments in Schedule VI appended to the said Act, with immediate
effect, namely:-
http://finance.rajasthan.gov.in
273(52)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
AMENDMENTS
In Schedule VI appended to the Act,(i)
in column number 3 against serial number 4, for the existing
expression "20", the expression "40" shall be substituted.
(ii) after the existing serial number 7 and entries thereto, the following
new serial numbers and entries thereto shall be added, namely:-.“
8.
9.
10.
11.
12.
13.
All types of Motor Vehicles (other than tractors)
including two and three wheelers including their parts
and accessories
Air Conditioner and refrigerator
Mineral water and water sold in sealed containers
Aerated water
Aviation turbine fuel
Pan Masala
15
15
15
15
20
40
”
[No.F.12(25)FD/Tax/11-133]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.575.- In exercise of the powers conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby
exempts CISF canteens in Rajasthan, from the tax payable under the Act, on the sales
of goods made by them on the following conditions, namely:(1) That the sale price of the stores shall not exceed the sale price fixed by the
Commanding Officer;
(2) That full facilities shall be given to the staff of the Commercial Taxes
Department, Rajasthan for inspection of the accounts of the Canteen;
(3) That the canteens shall be run departmentally and not by any contractor;
(4) That the sale shall be made to the members of the CISF;
(5) That the sale price of goods shall not exceed rupees one thousand per item
where such goods are not purchased against VAT invoice from a dealer
registered under the Act;
(6) That the tax collected or charged, if any, on such sales shall be paid to the State
Government; and
(7) That the tax already paid to the State Government on such sales shall not be
refunded.
[No.F.12(25)FD/Tax/11-134]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(53)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.576.- In exercise of the powered conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby
exempts from tax the sale by a registered dealer to CISF canteens in Rajasthan, of
any goods to the extent to which the rate of tax in respect of such goods exceeds 3%
on the condition that the officer duly authorized by the CISF, for purchase on its
behalf furnishes to the selling dealer a certificate in Form given below:FORM
I ........................... (Name).......................(Designation) of CISF do hereby
certify that the goods purchased from M/s ....................... of ................. holder of R.C.
No. (TIN) ………… vide invoice No. ....... Dated .......... for rupees.............on behalf
of the CISF canteens in Rajasthan, are for sale.
Place:.............
Dated :................
Signature.................
Seal of the duly Authorized Officer
[No.F.12(25)FD/Tax/11-135]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.577.- In exercise of the powers conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby
exempts CRPF canteens in Rajasthan, from the tax payable under the Act, on the
sales of goods made by them on the following conditions, namely:(1) That the sale price of the stores shall not exceed the sale price fixed by the
Commanding Officer;
(2) That full facilities shall be given to the staff of the Commercial Taxes
Department, Rajasthan for inspection of the accounts of the Canteen;
(3) That the canteens shall be run departmentally and not by any contractor;
(4) That the sale shall be made to the members of the CRPF;
(5) That the sale price of goods shall not exceed rupees one thousand per item
where such goods are not purchased against VAT invoice from a dealer
registered under the Act;
(6) That the tax collected or charged, if any, on such sales shall be paid to the State
Government; and
http://finance.rajasthan.gov.in
273(54)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
(7) That the tax already paid to the State Government on such sales shall not be
refunded.
[No.F.12(25)FD/Tax/11-136]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.578.- In exercise of the powered conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby
exempts from tax the sale by a registered dealer to CRPF canteens in Rajasthan, of
any goods to the extent to which the rate of tax in respect of such goods exceeds 3%
on the condition that the officer duly authorized by the CRPF, for purchase on its
behalf furnishes to the selling dealer a certificate in Form given below.
FORM
I........................... (Name).......................(Designation) of CRPF do hereby
certify that the goods purchased from M/s ....................... of ................. holder of R.C.
No. (TIN) ………… vide invoice No. ....... Dated .......... for rupees.............on behalf
of the CRPF canteens in Rajasthan, are for sale.
Place:.............
Dated :................
Signature.................
Seal of the duly Authorized Officer
[No.F.12(25)FD/Tax/11-137]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.579.- In exercise of the powers conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby exempt
from tax, with immediate effect, the purchase of molasses by manufacturers of cattle
feed to the extent to which the rate of tax in respect thereof exceeds 5% on the
condition that the purchasing dealer shall furnish to the selling dealer a certificate in
Form given below.
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(55)
FORM
I,…………………. (Name) ………………….(Status) do hereby certify
that the molasses purchased by me from M/s. ………………………. holder of R.C.
No. (TIN) ………… vide invoice No. ....... Dated .......... for rupees............. has been
purchased by me for use in manufacturing of cattle feed in the State and is not for
sale.
Seal
Place : ………………………………
Dated: ………………………………
Name: ...................
Signature: ……………..
Status: ...........................
[No.F.12(25)FD/Tax/11-138]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.580.- In exercise of the powers conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby
exempts, with immediate effect, from tax payable by an outdoor caterer, to the extent
the rate of tax exceeds 5 percent, on the sale of cooked food and edible preparations
for the purpose of any occasion at a place other than restaurants and hotels.
Explanation: Outdoor caterer means a caterer engaged in providing
services in connection with catering at a place other than his own.
[No.F.12(25)FD/Tax/11-139]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.581.- In exercise of the powers conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendment in this Department’s Notification No. F.12(86) FD/Tax/0976 dated 27.01.2010 (as amended from time to time), with immediate effect,
namely:-
http://finance.rajasthan.gov.in
273(56)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
AMENDMENT
In the said notification, for the existing expression “up to 31.03.2011”, the
expression “up to 31.03.2012” shall be substituted.
[No.F.12(25)FD/Tax/11-140]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.582.- In exercise of the powers conferred by sub-section (3) of section 8 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby makes
the following amendment in this Department’s Notification No. F.12(84)
FD/Tax/2009-20 dated July 8, 2009 (as amended from time to time), with effect from
01.04.2011, namely:AMENDMENT
In the said notification, the existing condition number 4 shall be substituted
by the following, namely:“4. That the exemption shall be available, only on their annual
turnover up to rupees fifty lac for the individuals and rupees two hundred lac
for others;”
[No.F.12(25)FD/Tax/11-141]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.583.- In exercise of the powers conferred by sub-section (2) of section 3 of the
Rajasthan Value Added Tax Act, 2003 (Act No.4 of 2003), the State Government
being of the opinion that it is expedient in the public interest so to do, hereby notifies
the dealers engaged in execution of works contract for the purpose of said subsection, with effect from 01.04.2011.
[No.F.12(25)FD/Tax/11-142]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(57)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.584.- In exercise of the powers conferred by section 5 of the Rajasthan Value
Added Tax Act, 2003 (Act No.4 of 2003), the State Government being of the opinion
that it is expedient in the public interest so to do, hereby rescinds this Department’s
Notification No. F.12(41)FD/Tax/2006-48 dated 22.08.2008, with effect from
01.04.2011.
[No.F.12(25)FD/Tax/11-143]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.585.- In pursuance of rule 11 of the Rajasthan Value Added Tax Rules, 2006,
read with sub-section (1) of section 4 of the Rajasthan Value Added Tax Act, 2003
(Act No. 4 of 2003), the State Government being of the opinion that it is expedient in
the public interest so to do, hereby makes the following amendment in this
Department's notification No. F.12(63)FD/Tax/2005-172 dated 31.03.2006 (as
amended from time to time), with immediate effect, namely:AMENDMENT
In the said notification, for the existing expression "Kerosene, Wheat, Rice
and Imported Edible Oil (sold through Public Distribution System)", the expression
"Imported Edible Oil (sold through Public Distribution System), Pan Masala,
Tobacco and its products" shall be substituted.
[No.F.12(25)FD/Tax/11-144]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.586.- In exercise of the powers conferred by section 99 of the Rajasthan Value
Added Tax Act, 2003 (Act No. 4 of 2003), the State Government hereby makes the
following rules further to amend the Rajasthan Value Added Tax Rules, 2006,
namely:-
http://finance.rajasthan.gov.in
273(58)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
1. Short title and commencement.- (1) These rules may be called the
Rajasthan Value Added (Amendment) Rules, 2011.
(2) They shall come into force with effect from April 1, 2011
2. Insertion of new rule 4A.- After the existing rule 4 and before the
existing rule 5 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to
as the said rules, the following new rule 4A shall be inserted, namely:“4A. Jurisdiction of officers under section 75 and 76 of the Act.Any officer not below the rank of Junior Commercial Taxes Officer shall
have jurisdiction over such area to exercise powers under section 75 and 76
of the Act, as may be determined by the Commissioner.”
3. Amendment of rule 17.- The existing sub-rule (5) of rule 17 of the said
rules shall be substituted by the following, namely.“(5) A registered dealer, who had opted for payment of tax in
accordance with the provisions of sub-section (2) of section 3, may opt out
of it by submitting an application, along with the original certificate of
registration to the assessing authority or the authority competent to grant
registration or Taxpayer’s Service Office.”
4. Amendment of rule 18.- Amendment of rule 18 of the said rules,(i) the existing sub-rule (1), shall be substituted by the following, namely:“(1) The extent of input tax credit available to a registered dealer,
for a tax period, shall be equal to the amount of tax paid on purchases in the
State as evident from the Original VAT invoice, and where such invoice has
been lost or destroyed, on the basis of duplicate copy thereof issued to him
in accordance with sub-rule (4) of rule 38, subject to the other provisions of
this rule and the following conditions:(a)
that such dealer has maintained a true and correct separate
account of his purchases against VAT Invoices in Form
VAT-07 and submits the summary thereof in Form VAT-07
A, along with return prescribed in rule 19.
(b)
that such dealer has maintained a true and correct separate
account of his sales in Form VAT-08 and submits the
summary thereof in Form VAT-08 A, along with return
prescribed in rule 19.
Note: In Form VAT-07, VAT-07A, VAT-08 and VAT-08A, the VAT
invoices shall be entered in the quarter in which the date of invoice
falls, even if the receipt of goods is spread over to different quarters
in a year or years.
(ii) the existing sub-rule (2), shall be substituted by the following, namely:“(2) Input tax credit in respect of purchase of capital goods on
VAT invoice shall be allowed in the above manner and shall be carried
forward till the first sale of the goods manufactured from such capital
goods.”
(iii) the existing sub-rules (3), (4) and (5) shall be deleted.
(iv) the existing sub-rule (7), shall be substituted by the following, namely:“(7) Where the turnover of a dealer who has opted to pay tax under
sub-section (2) of section 3, exceeds the limit of the said sub-section or he
opts out of the said sub-section or his liability accrues under clause (a) or (b)
of sub-section (1) or under sub-section (5) of section 3, no input tax credit
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(59)
shall be allowed on the goods in stock on the date of occurrence of such
event.”
5. Substitution of rule 19.- The existing rule 19 of the said rules, shall be
substituted by the following, namely:“19. Returns.- (1) The return referred to in sub-section (1) of section 21 of
the Act shall be submitted by a dealer in Form VAT–10, VAT–10A and VAT–11, as
the case may be.
(2) Every dealer shall submit return electronically through the official website of the department, unless otherwise notified by the Commissioner. The return
shall be digitally signed by the dealer or his business manager and in case it is not
digitally signed, the dealer shall furnish, the acknowledgement generated through
Official Web-Site of the Department and shall be verified by himself or his business
manager by affixing his signature on it, within fifteen days of the last date for filing
of such return(s), failure to do so shall be deemed to be a case of non filing of
return(s).
(3) Where the amount of tax, interest or late fee, if any, is not paid
electronically, the dealer shall furnish the copy of challan in Form VAT-37, receipt in
Form VAT-38 or certificate of tax deduction at source, as a proof of deposit, to the
assessing authority or the officer authorized by the Commissioner, within fifteen days
of the last date for filing of such return(s),
(4) Return in Form VAT–11 shall be submitted, within ninety days of the
end of the relevant year, by the following class of dealers:
(a) who has opted for payment of tax under sub-section (2) of section 3;
or
(b) who exclusively deals in goods:
(i)
which are exempted under the Act; or
(ii) on which option to pay tax in lump sum has been exercised
under section 5; or
(iii) which are taxable at first point in the series of sales and the
goods have suffered tax at the said first point; or
(iv) which are taxable at maximum retail price under sub-section
(7) of section 4 and such goods have suffered tax at maximum
retail price under the said sub-section; or
(v) which are exempted under sub-section (3) of section 8 on the
condition of payment of exemption fee; or
(vi) as may be notified by the Commissioner.
(5) Return in Form VAT–10 shall be submitted by all dealers other than
those enumerated in sub-rule (4) above, within forty five days of the end of the
quarter, and shall accompany,(a) statement of purchases in Form VAT-07 A;
(b) statement of sales in Form VAT-08A.
Explanation: Quarter means the period of three months ending on 30th
June, 30th September, 31st December and 31st March and month shall mean
calendar month.
(6) Annual Return in Form VAT–10A shall be submitted by all dealers
covered under sub-rule (5) within nine months from the end of the relevant year.
http://finance.rajasthan.gov.in
273(60)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
(7) Where a dealer has more than one place of business, he shall include in
the return, the turnover of the principal place of business as well as the turnover of all
other places of business.
(8) Where a dealer discovers any omission or error in Form VAT-10
furnished by him, he may furnish revised return at any time prior to the due date of
filing annual return or audit report or on receipt of the notice under sub-section (1) of
section 24, whichever is earlier.
(9) Notwithstanding any thing contained in sub-rule (1) to (7) above, the
return(s) for the period prior to 01.04.2011 may be submitted in such manner and in
such form which was in force for that period.”
6. Substitution of rule 19A.- The existing rule 19A of the said rules, shall
be substituted by the following, namely.“19A Late fee.-Where a dealer furnishes the return after the prescribed time,
he shall pay a late fee of(i)
rupees one hundred per day for a period of first fifteen days and rupees
five hundred per day thereafter, subject to a maximum of rupees fifty
thousand or thirty percent of the tax assessed whichever is lower, in
case he is required to pay tax for each month or part thereof under
section 20 of the Act; and
(ii) rupees fifty per day subject to a maximum of rupees five thousand, in
all other cases.”
7. Amendment of rule 21.- In sub-rule (1) of rule 21 of the said rules.(i)
in clause (i) for the existing expression “along with his return”, the
expression “prior to the due date of filing of annual return or audit
report, as the case may be” shall be substituted.
(ii) in clause (ii) for the existing expression “along with his return”, the
expression “prior to the due date of filing of annual return or audit
report, as the case may be” shall be substituted.
(iii) the existing second proviso shall be substituted by the following,
namely:“Provided further that for the assessments completed up to March
31, 2011, the dealers may furnish declaration forms / certificates up to June
30, 2011.”
8. Amendment of rule 22.-In rule 22 of the said rules,(i)
in the table given below the explanation to sub-rule (2), the existing
serial numbers 4, 13, 14 and 17 and entries thereto shall be deleted.
(ii) after the existing sub-rule (5) the following new sub-rule shall be
added, namely.“(6) Where any trade discount or incentive in terms of quantity of
goods in relation to any sale of goods has been allowed by a dealer who
has opted for payment of tax under sub-section (7) of section 4 of the
Act, the maximum retail price of goods given under any trade discount
or incentive in terms of quantity shall also be included in taxable
turnover.”
9. Deletion of rule 27A.- The existing rule 27A of the said rules shall be
deleted.
10. Amendment of rule 28.- In rule 28 of the said rules.-
http://finance.rajasthan.gov.in
भाग 4(ग)
(i)
राज थान राज-प , माच 9, 2011
273(61)
in sub-rule (1) for the existing expression “along with return”, the
expression “after submission of return” shall be substituted.
(ii) in sub-rule (2) for the existing expression “along with return”, the
expression “after submission of return” shall be substituted.
11. Amendment of Rule 36.- In sub-rule (6) of rule 36 of the said rules for
the existing expression,"However the audit report may be furnished up to(i) 31.03.2008 for the year 2006-07;
(ii) 31.03.2009 for the year 2007-08; and
(iii) 31.01.2010 for the year 2008-09.",
the expression "However the audit report may be furnished up to(i) 31.03.2008 for the year 2006-07;
(ii) 31.03.2009 for the year 2007-08;
(iii) 31.01.2010 for the year 2008-09; and
(iv) 31.03.2011 for the year 2009-10."
shall be substituted."
12. Amendment of rule 67.- The existing sub-rules (2) and (3) of rule 67 of
the said rules shall be deleted.
13. Substitution of rule 75.- The existing rule 75 of the said rules shall be
substituted by the following, namely.“75. Furnishing of information by a clearing or forwarding agent.- On
being permitted by the Commissioner, any officer not below the rank of Commercial
Taxes Officer may require information from any clearing or forwarding agent who in
the course of his business renders his service for booking or taking delivery of any
consignment of goods liable to tax or handles any document of title relating to goods
liable to tax in Form VAT-63.”
14. Substitution of Form VAT-10.- For the existing Form VAT-10 of the
said rules, the following shall be substituted, namely.Refund Claimed
Yes
“FORM VAT-10
[Rule 19 of RVAT Rules & Rule 4 of CST
(Raj.) Rules]
Return
No
Original / Revised
If Revised:
Date of filing of Original Return………
Acknowledgement No……………
Attach a note explaining the revision
Return Period From ………………… to ………………..
1. GENERAL INFORMATION
1.1
1.2
1.3
1.4
Registration No. (TIN) :
0
8
Full Name of Dealer :
Address of principal place of
business
Phone No.s :
Mobile No. :
E-mail ID :
2. DETAILS OF TURNOVER OF SALES
2
2.1
2.2
2.3
Details of Turnover
Gross Turnover
[Includes- purchase liable to tax u/s4(2); MRP Value, if opted to pay tax on MRP;
payments received form Awarder, goods sold on behalf of principal & Sales through
agent (VAT-35)]
Deduct:
Turnover of sales return of goods sold within the return period
a. Exempted in Schedule-I (sold within State or otherwise)
b. Fully exempted in Schedule – II u/s 8(3)
http://finance.rajasthan.gov.in
Amount
273(62)
2.4
2.5
2.6
2.7
2.8
2.9
2.10
2.11
2.12
2.13
2.14
2.15
2.16
राज थान राज-प , माच 9, 2011
भाग 4(ग)
c. Sales made for promotion of SEZ or Exports u/s 8(4)
d. Sales of goods purchased & sold outside the State
e. Turnover under section 5 [composition scheme]
f. Turnover under section 8(3) [works contract EC]
g. Turnover under section 3(2) [in case of switch over]
h. Others not liable to tax under VAT (Please specify) …………
Total Turnover (a to h)
Turnover of goods taxable at first point which have already suffered tax
Turnover of goods sold in the State on behalf of principal (against Form VAT 36A)
Amount of labour deductible from receipts (in case of works Contracts)
Sales to Exporters within the state (against FormVAT-15)
Sales in course of Export U/s 5(3) of CST Act, (against Form H)
Sales in course of Export U/s 5(1) of CST Act
Sales outside State/ Branch, Depot or Stock Transfer (against Form F)
Subsequent Inter State sales (against Form E I or E II)
Inter State sales under section 6(3) of CST Act (against Form J)
Inter State sales made to SEZ under section 8(6) of CST Act (against Form I)
Other deductions, If any: ……………………..
Total (2.2 to 2.14)
Taxable Turnover under VAT [(2.1) – (2.15)]
3A. OUTPUT TAX (Tax Liability under VAT)
Details of Sales
3.1
3.2
3.3
3.4
3.5
Commodity
Turnover
(Please See
Instructions-3)
Amount
of Tax
Turnover
Amount
of Tax
Turnover
Tax
Amount
Sales @1%
Sales @4%
Sales @5%
Sales @14%
Sales of MRP Goods (First sale within the
State)
Total : (3.1 to 3.5)
Sales return of taxable goods within State
under rule 22 (1)(c) (other than return period)
Total Output Tax Due: (3.6 - 3.7)
3.6
3.7
3.8
3B Tax Liability under CST
Details of Sales
3.1.1
3.1.2
3.1.3
3.1.4
3.1.5
3.1.6
3.1.7
Commodity
Inter-State sale against Form C @ 2%
Inter-State sale against Form C @ --%
Inter-State sale without Form C @ --%
SOS without Form F @ --%
Total (3.1.1 to 3.1.3)
Sales return of taxable goods under rule 22
(1)(c)
(other than return period)
Total Output (3.1.5 – 3.1.6)
4. PURCHASE TAX
4.1
a.
b.
c.
d.
4.2
Details of Purchase Tax
@ 1%
@ 4%
@ 5%
@ 14%
---- %
Total : (a to d)
Commodity
……………
5. REVERSE TAX
5.1
Details of Reverse Tax
a.
b.
c.
d.
Return of goods purchased
(other than the return period)
Goods purchased for a purpose specified in Section
18 (1) (a) to (g) and disposed off otherwise including
non-allowable proportionate ITC.
In case of SOS (up to 4%) ------ %
Stocks remained in case of switch over to option u/s
3(2) [See Rule17(3)]
http://finance.rajasthan.gov.in
Commodity
Turnover
Tax
Amount
भाग 4(ग)
e.
5.2
राज थान राज-प , माच 9, 2011
In any other case (Please specify)
Total: (a to e)
273(63)
……………
6. INPUT TAX & DETAILS OF PURCHASES
Purchases
Commodity
6.1
6.2
6.3
6.4
6.5
6.6
Purchases @ 1%
Purchases @ 4%
Purchases @ 5%
Purchases @ 14%
Purchases @ ....%
Purchases of Capital Goods
6.7
6.8
Total (6.1 to 6.6)
Purchase return (Purchased within the return
period)
Total eligible input tax credit (6.7 - 6.8)
Amount of ITC Brought forward (Column 7.8 of
previous return)
Total Input Tax Credit Available (6.9 + 6.10)
6.9
6.10
6.11
Purchase Value
excluding VAT
(-)
Input
Tax
(-)
7. TAX PAYABLE / DEFERRED
Amount
7.1
7.2
7.3
7.4
7.5
7.6
7.7
7.8
7.9
Total Tax Payable under VAT and CST (3.8 + 4.2 + 5.2 + 3.1.7)
ITC as per Column 6.11
Net Tax Payable (+) / Creditable (-) (7.1 - 7.2)
Tax Deferred (under VAT & CST) / Tax Deducted at Source
Amount Payable (+) / Creditable (-) (7.3 - 7.4)
Amount Deposited Under VAT and CST as per 8
Amount Payable (+) / Creditable (-) (7.5 - 7.6)
If creditable, amount carried forward to next quarter
Refund claimed (if any)
8. DETAILS OF DEPOSITS - VAT-37, VAT-37A,VAT 37B, VAT-38, VAT-41 (TDSC), VAT-25
(RAO) etc.
Payment Category (Please tick) Monthly
Twice in a month
Quarterly
Tax Period
Form
1
To
2
Tax Due
VAT
3
CST
4
Due
Date
5
Tax Deposited
VAT
6
Date of
Deposit
Delay in
Deposit
8
9
CST
7
Thrice in a month
Amount of
Interest
VAT
CST
10
11
Date of
Deposit of
interest
12
9. Details of Late Fee:
Last Date of filing of Return
Date of submission of
Return
Amount of Late Fee
Date of Deposit of
late fee
10. Any other information which dealer wants to mention:
Enclosures:
1.
2.
3.
4.
5.
6.
VAT-37 Part IV of Challans (In case e-payment has not been made)
……………………………
……………………………
……………………………
……………………………
……………………………
Verification:
I/We verify that the above information and its enclosures are true and correct to the best of my/our knowledge
and belief.
Signature __________________
Name
Status
Place
Date
http://finance.rajasthan.gov.in
273(64)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
Instructions:
1.
Fill every column of the return – write NA in the columns which are not applicable.
2.
Enclose additional sheet(s) wherever space is not sufficient.
3.
(a) In case importer or manufacturer opts to pay tax on Maximum Retail Price (MRP) basis, the
MRP value is to be shown in the column 2.1 & 3.
(b) The dealers who in addition to VAT sales also have the turnover relating to (i) option of payment of tax U/S 5 (Composition Scheme)
(ii) section 8(3) (Works Contracts under EC)
(iii) option of payment of tax U/S 3 (2) {switch-over from 3(2) to VAT
shall include the turnover in VAT- 10 and shall declare turnover, tax liability and payment of tax in
VAT-10A.
Acknowledgement
ID No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
Date
Registration No. (TIN) :
Full Name of Dealer :
Gross Turnover
Total Tax Payable under VAT and CST
Total Interest Payable
Late Fee payable
Total Amount Payable
Total ITC claimed
Amount Deposited under VAT And CST
Balance (8+9)-(7)
0
8
If value is negative, return is not acceptable
“
15. Substitution of Form VAT-11.- For the existing Form VAT-11 of the
said rules, the following shall be substituted, namely.“FORM VAT-11
[See Rule 19]
Return
1. GENERAL INFORMATION
1.1
1.2
1.3
1.4
Registration No. (TIN) :
Full Name of Dealer :
Address of principal place of business
Phone No.s :
Mobile No. :
0
8
E-mail ID :
2. To be filled by dealers who have opted for payment of tax under section 3(2)
Amount
2.1
2.2
2.3
2.4
2.5
2.6
Gross Turnover
Deduct:Turnover of allowable Sales Return
Turnover of Exempted Goods
Total Deduction (2.2+2.3)
Taxable Turnover (2.1)-(2.4)
Tax payable @.......
3. To be filled by dealers who have opted for payment of tax under section 5
3.1
3.2
3.3
Name of the opted Composition Scheme:----------------------------------------------------------------------------------------------------------------------------------------------------------Gross Turnover for the return period under Composition Scheme
Composition amount payable for the preceding year
Composition amount payable for the return period :
(Calculation of composition amount as per the scheme)
(i) ……% of composition amount as per column 3.2 Rs……………
(ii) On the basis of annual gross turnover of the relevant year Rs. ……...
(iii) Other if any Rs. ……………….
Amount
4. To be filled by dealers who have opted for Exemption Certificate under section 8 (3)
S. No
1
4.1
4.2
4.3
Value EC No. EC issuing Amount Rate of Amount
Name of
EC Fee deposited
awarder, work of the & date authority received EC Fee of EC fee
By
By
Total
from
order no. and works
awarder Contractor
awarder
date
2
3
4
5
6
7
8
9
10
11
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(65)
5. To be filled by dealers (i) who sell goods which has suffered tax under the Act at first point or on
MRP (ii) who exclusively deal in exempted goods
Amount
5.1
5.2
5.3
Gross Turnover
Turnover of allowable Sales Return
Balance
6. Trading Account of the return period (for All Dealers)
Amount
5.1
5.2
5.3
5.4
Amount
Opening Balance
Purchases
Expenses
Gross profit
Total
Sales
Closing Stock
Gross loss
Total
7. Details of Deposit
Tax Period
Form
To
Due
Date
Delay in
Deposit
Tax
Due Amount
Interest
Total
Deposited
Amount
Deposit
Date
Mode of
Deposits
Total
8. Details of Late Fee
Last Date of filing of Return
Date of submission of
Return
Amount of Late
Fee
Date of Deposit of
late fee
9. Summary Statement
9.1
Balance due/excess paid, if any
Verification:
I verify that the above information and its enclosures is true and correct to the best of my
knowledge and belief.
Enclosures (VAT-37, VAT-38, TDS Certificate)
-------------------------------------------------------------------------------------------------------
Signature:
Name :
Status :
Date
:
Acknowledgement
ID No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
Date
Registration No. (TIN) :
Full Name of Dealer :
Gross Turnover
Amount of Tax Payable
Interest Payable
Late Fee payable
Total Amount Payable
Amount Deposited
Balance (8-7)
0
8
If value is negative, return is not acceptable
16. Substitution of Form VAT-45A.- For the existing Form VAT-45-A of
the said rules, the following shall be substituted, namely.“FORM VAT-45-A
[See Rule 39-A]
PART-A
Statement of payment made electronically
S.
No.
Name of
Depositor
http://finance.rajasthan.gov.in
R.C. No.
(TIN)
Date of
Deposit
Major
Head
Sub-Major
Head
Minor
Head
Sub
Head
Bank
CIN
Amount
(in Rs.)
273(66)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
PART-B
Statement of payment made electronically
S. No.
Name of
Dealer / Person
R.C. No.
(TIN) if
any
Date of
order
Date of
Refund
Major
Head
SubMajor
Head
Minor
Head
SubHead
Bank
CIN
Amount
(in Rs.)
Signature of Bank Official
Designation & Seal”
17. Deletion of Form VAT-61 and Form VAT-62.- The existing Form
VAT-61 and Form VAT 62 of the said rules shall be deleted.
18. Substitution of Form VAT-63.- For the existing Form VAT-63 of the
said rules, the following shall be substituted, namely.“FORM VAT - 63
[See rule 75]
Statement to be submitted by Clearing or Forwarding Agent
No. and date Description
Detail of
of Goods
of delivery
Consignee
Name
TIN Note / Bill of
lading/RR/ GR
and
etc.
address
Remarks
Detail of
Consignor
Name
TIN
and
address
Value of
Goods
Date of
Clearing or
Forwarding
Weight
S.
No.
No. of
Packages
Name ………………………………..
Address ----------------------------------PAN……………
Mobile No……………………… E-mail address………………
Period: From --------------------------------- To ……………………………….
Declaration
I / We -------------------------------------- declare that to the best of my / our
knowledge, the information furnished in the above statement is true and correct.
Place…………
Date of issue…………..
Signature
Name…………………
Status with Seal…………………”
[No.F.12(25)FD/Tax/11-145]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(67)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.587.- In exercise of the powers conferred by sub-section(5) of section 8 of the
Central Sales Tax Act, 1956, (Act No. 74 of 1956), the State Government being of
the opinion that it is expedient in the public interest so to do, hereby makes the
following amendment in this Department's notification No. F.12(44)FD/Tax/07-09
dated 17.04.2008 (as amended from time to time), with immediate effect, namely:AMENDMENT
In the said notification, for the existing expression "0.5% (half percent)", the
expression "1 % (one percent)" shall be substituted.
[No.F.12(25)FD/Tax/11-146]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.588.- In exercise of the powers conferred by sub-section (3) and (4) of section
13 of the Central Sales Tax Act, 1956 (Act No.74 of 1956), the State Government
hereby makes the following rules further to amend the Central Sales Tax (Rajasthan)
Rules,1957, namely:1. Short title and commencement.- (1) These rules may be called the
Central Sales Tax (Rajasthan) (Amendment) Rules, 2011.
(2) They shall come into force with effect from April 1, 2011.
2. Amendment in rule 4.- The existing rule 4 of the Central Sales Tax
(Rajasthan) Rules, 1957, hereinafter referred to as the Said rules, shall be substituted
by the following, namely:“Every dealer liable to pay tax under the Central Act shall submit a return of
turnover in Form VAT-10 of the Rajasthan Value Added Tax Rules, 2006, in the
manner and within such time as prescribed in the Rajasthan Value Added Tax Rules,
2006.”
3. Deletion of rule 4A.- The existing rule 4A of the said Rules shall be
deleted.
4. Amendment in rule 16 A.- In existing rule 16A of the said rules, for
the existing expression “along with return in Form CST- 1”, the expression “within
thirty days from the end of quarter” shall be substituted.
5. Amendment in rule 16 B.- In existing clause (b) of rule 16 B of the said
rules, for the existing expression “along with the return in Form CST- 1”, the
expression “within thirty days from the end of quarter” shall be substituted.
http://finance.rajasthan.gov.in
273(68)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
6. Amendment in rule 17.- In existing sub-rule (2) of rule 17 of the said
rules for the existing expression “attach to his return in Form CST-1” the expression
the expression “furnish to his assessing authority within thirty days from the end of
quarter” shall be substituted.
7. Amendment in rule 17F.- In existing sub-rule (1) of rule 17F of the said
rules, the existing expression “, along with the proof of payment of fee of Rupees one
hundred for each book containing twenty five declaration forms” shall be deleted.
8. Deletion of Form CST- 1.- The Form CST- 1 appended to the said rules
shall be deleted.
[No.F.12(25)FD/Tax/11-147]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.589.- In exercise of the powers conferred by sub-section (1) of section 8 of the
Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of
1988), the State Government hereby makes the following rules further to amend the
Rajasthan Tax on Entry of Motor Vehicles into Local Areas Rules, 1992, namely.1. Short title and commencement.- (1) These rules may be called the
Rajasthan Tax on Entry of Motor Vehicles into Local Areas (Amendment) Rules,
2011.
(2) They shall come into force from April 1, 2011.
2. Amendment of rule 3.- The existing rule 3 of the Rajasthan Tax on Entry
of Motor Vehicles into Local Areas Rules, 1992, hereinafter referred to as the said
rules, shall be substituted by the following, namely:“3. Condition for reduction in liability to tax.- (1) If any person
importing a motor vehicle into the local areas of the State for own use,
claims the reduced rate of tax under sub-section (2) of section 4 of the Act,
he shall submit an application in writing to the Assistant Commissioner or
the Commercial Taxes Officer having territorial jurisdiction over the area
where he ordinarily resides, before registration of such motor vehicles into
the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988) along with proof
of payment of amount of tax reduced in accordance with sub-section (2) of
section 4 of the Act.
(2) The said officer, on being satisfied that the tax as per subsection (2) of section 4 of the Act has been paid, shall issue a tax clearance
certificate to such importer in Form TCC-1 appended to these rules.”
3. Deletion of rule 4.- The existing rule 4 of the said rules, shall be deleted.
4. Substitution of Form ET-1.- For the existing Form ET-1 of the said
rules, the following new form TCC-1 shall be substituted, namely:-
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(69)
“Form TCC-1
[see rule 3]
Tax Clearance Certificate
Original
Duplicate
Date:
This is to certify that M/s ……………….. .. has deposited the tax payable
under the provisions of the Rajasthan Tax on Entry of Motor Vehicles into Local
Areas Act, 1988, reduced to the extent as provided in sub-section (2) of section 4 of
the Act on import of the motor vehicle, details of which are as under:
1.
2.
3.
4.
5.
6.
Type of Motor Vehicle:
Name and address of the dealer from whom purchased:
Number and date of Invoice:
Amount paid/ payable to the selling dealer:
Amount of tax paid in the State/Union Territory of purchase of vehicle:
Purchase Value:
(as per clause (g) of sub-section 1 of section 2 of the Act)
7.
Tax Payable:
(as per sub-section (2) of section 4 of the Act)
8.
9.
Amount of Tax Deposited
Date of deposit
Signature of Assistant Commissioner/
Commercial Taxes officer with Seal”
[No.F.12(25)FD/Tax/11-148]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.590.- In exercise of the powers conferred by sub-section (2) of section 7 of the
Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957),
the State Government being of the opinion that it is expedient in the public interest so
to do, hereby remits the following class of entertainments from the entertainment tax
chargeable under the said Act, with immediate effect, namely:(i)
exhibition of films through analog projector or digital projector in a
cinema hall or multiplexes;
(ii) cable service; and
(iii) direct to home broadcasting service.
[No.F.12(25)FD/Tax/11-149]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
273(70)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.591.- In exercise of the powers conferred by sub-section (1) of section 3, of the
Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999),
and in supersession of this department's notification No. F.12(14) FD/Tax/2006-137,
dated 08.03.2006 (as amended from time to time), the State Govt. hereby specifies
that the tax payable by a dealer under the said Act in respect of the goods specified in
Column 2 of the List given below, and brought into any local areas, for consumption
or use or sale therein, shall be payable at such rate as has been shown against them in
Column 3 of the said List, with immediate effect, namely:LIST
S.
No.
1
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
Description of goods
2
Sugar, Batasha, Mishri, Makhana and Sugar Toys
Stainless Steel Ingots, Billets, Blooms, Flats and Flat bars
Tin Plate
Oil Seed (Excluding Til) and edible oil for manufacturing or
refining.
Air Conditioner and Refrigerator
Mineral Water and water sold in sealed containers
X - ray apparatus and equipments, medical imaging, diagnostic
and therapeutic equipments.
Parts and accessories of all types of motor vehicles (other than
tractors) including two and three wheelers
Opium (other than lanced poppy head)
Suji and flour
Optical fibre cable and Polyethylene Insulated Jelly Filled
Telecommunication (PIJF) cables.
All kinds of industrial fuels including petrol, gasoline, High speed
diesel oil, Superior Kerosene Oil, LPG (including toluene,
propene, butylene, butadine, ethylene, oxylene, mix-xylene,
benzene), ATF (Aviation turbine fuel), Furnace oil, haxene
(solvent oil), Naphtha, Lubricant (including lube oil, transformer
oil, greases), Natural gas, petroleum jelly (including vaseline),
Paraffin wax (including chlorinated paraffin wax), LSHS (low
sulphur high stocks), CBFS (carbon black feed stock), Petroleum
coke in any form, Mineral turpentine oil, Heavy alkylate, Matloye
acetate, Remax, Revive, C - 9 known by whatever name.
Light diesel oil
Liquefied Natural Gas (LNG)
Aerated water, all kinds of non - alcoholic drinks and beverages
Ice - cream
Tyre and tubes and flaps of two wheeler, three wheeler and four
wheeler motor vehicles, or motor vehicles with more than four
wheels, of jeep trailers.
Coffee, cocoa
Wireless reception instruments and apparatus, radios and radio
gramophones, television. V.C.R., V.C.P., tape - recorders,
transistors and parts and accessories thereof
All kinds of electrical and electronic goods including electronic
meters, FAX Machines, ATM, SIM cards and Smart Cards; and
their parts and accessories.
http://finance.rajasthan.gov.in
Rate of tax
(%)
3
0.25
0.50
1.00
1.00
8.00
4.00
1.00
4.00
1.50
2.00
2.00
3.00
3.00
3.50
4.00
4.00
4.00
4.00
4.00
4.00
भाग 4(ग)
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
राज थान राज-प , माच 9, 2011
Aluminium structural, steel fabrication items including G.S. Stay
Sets, insulators, pin insulators, switch fuse units and isolators.
All kinds of telephone and parts thereof
Television sets, washing machine, microwave oven
Lubricants
All kinds of paper and paper products including exercise books
HDPE bags and plastic bags & sacks
ACSR Conductors
Transformers
Hand pumps, their parts and accessories
Computers and their accessories
Dyes and dye - stuffs, textile auxiliaries including chemicals used
in textile processing and starch
Photocopiers
Hydraulic Excavators (earth moving and mining machinery),
mobile cranes and hydraulic dumpers
Cement
Bitumen
Generating sets
Tin Containers
Explosives
A.C. Pressure pipes
Steel structurals and steels bars including Thermo- mechanically
Treated Steel bars (TMT)
Salt petre, gun powder, potash and explosives
All types of sanitary goods and fittings, pipes and pipe fittings
Ceramic and glazed tiles
Glass and glass sheets
Pan Masala (not zarda mixed)
Weigh-bridges
Lifts and elevators
Marble cutting tools, gang saw, diamond bit
Photographic films & photographic paper
All kinds of firearms including parts and accessories thereof
PP/ HDPE woven fabrics
Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed
pan masala including gutkha and churi
273(71)
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
4.00
8.00
8.00
8.00
8.00
8.00
4.00
12.50
[No.F.12(25)FD/Tax/11-150]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.592.- In exercise of the powers conferred by section 9, of the Rajasthan Tax on
Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999), and in supersession
of this department's notification No. F.12(63) FD/Tax/2005-160 dated 31.03.2006 (as
amended from time to time), the State Government hereby exempts from the tax
payable under the said Act, with immediate effect, in respect of the goods specified
in the List given below on the condition that the tax leviable under the Rajasthan
http://finance.rajasthan.gov.in
273(72)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
Value Added Tax Act, 2003 (Act No. 4 of 2003) in respect of such goods has been
paid in the State,
LIST
S.
No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
Description of goods
Stainless Steel Ingots, Billets, Blooms, Flats and Flat bars
Tin Plate
Oil Seed (Excluding Til), and edible oil for manufacturing or refining.
Air Conditioner and Refrigerator
Mineral Water and water sold in sealed containers
X - ray apparatus and equipments, medical imaging, diagnostic and therapeutic
equipments.
Parts and accessories of all types of motor vehicles (other than tractors)
including two and three wheelers
Opium (other than lanced poppy head)
Suji and flour
Optical
fibre
cable
and
Polyethylene
Insulated
Jelly
Filled
Telecommunication (PIJF) cables.
All kinds of industrial fuels including petrol, gasoline, High speed diesel oil,
Superior Kerosene Oil, LPG (including toluene, propene, butylene, butadine,
ethylene, oxylene, mix-xylene, benzene), ATF (Aviation turbine fuel), Furnace
oil, haxene (solvent oil), Naphtha, Lubricant (including lube oil, transformer
oil, greases), Natural gas, petroleum jelly (including vaseline), Paraffin wax
(including chlorinated paraffin wax), LSHS (low sulphur high stocks), CBFS
(carbon black feed stock), Petroleum coke in any form, Mineral turpentine oil,
Heavy alkylate, Matloye acetate, Remax, Revive, C - 9 known by whatever
name.
Light diesel oil
Aerated water, all kinds of non - alcoholic drinks and beverages
Ice - cream
Tyre and tubes and flaps of two wheeler, three wheeler and four wheeler motor
vehicles, or motor vehicles with more than four wheels, of jeep trailers.
Coffee, cocoa
Wireless reception instruments and apparatus, radios and radio gramophones,
television, V.C.R., V.C.P., tape - recorders, transistors and parts and
accessories thereof
All kinds of electrical and electronic goods including electronic meters, FAX
Machines, ATM cards, SIM cards and Smart Cards; and their parts and
accessories.
Aluminium structural, steel fabrication items including G.S. Stay Sets,
insulators, pin insulators, switch fuse units and isolators.
All kinds of telephone and parts thereof
Television sets, washing machine, microwave oven
Lubricants
All kinds of paper and paper products including exercise books
HDPE bags and plastic bags & sacks
ACSR Conductors
Transformers
Hand pumps, their parts and accessories
Computers and their accessories
Dyes and dye - stuffs, textile auxiliaries including chemicals used in textile
processing and starch
Photocopiers
Hydraulic Excavators (earth moving and mining machinery), mobile cranes and
hydraulic dumpers
http://finance.rajasthan.gov.in
भाग 4(ग)
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
राज थान राज-प , माच 9, 2011
273(73)
Cement
Bitumen
Generating sets
Tin Containers
Explosives
A.C. Pressure pipes
Steel structurals and steel bars including Thermo- mechanically Treated Steel
bars (TMT)
Salt petre, gun powder, potash and explosives
All types of sanitary goods and fittings, pipes and pipe fittings
Ceramic and glazed tiles
Glass and glass sheets
Pan Masala (not zarda mixed)
Weigh-bridges
Lifts and elevators
Marble cutting tools, gang saw, diamond bit
Photographic films & photographic paper
All kinds of firearms including parts and accessories thereof
PP/ HDPE woven fabrics
Tobacco, cigarettes, cheroots, cigars and cigarillos, zarda mixed pan masala
including gutkha and churi
[No.F.12(25)FD/Tax/11-151]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.593.- In exercise of the powers conferred by section 3-A of the Rajasthan Stamp
Act, 1998 (Act No. 14 of 1999), the State Government being of the opinion that it is
expedient in the public interest so to do, hereby orders that surcharge at the rate of 10
percent shall be charged on the stamp duty payable, on the instruments of
conveyance, exchange, gift, settlement, partition, agreement to sale, composition,
mortgage, release, power of attorney and lease of immovable property and agreement
or memorandum of an agreement relating to giving authority or power to a promoter
or a developer by whatever name called, for construction on, development of, any
immovable property, under section 3 read with Schedule to the Act, for the purposes
of development of infrastructure facilities and for financing the Municipalities and
Panchayati Raj Institutions.
[No.F.12(25)FD/Tax/11-152]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
http://finance.rajasthan.gov.in
273(74)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.594.- In exercise of the powers conferred by sub-section (1) of section 9 of the
Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the
opinion that it is expedient in public interest so to do, hereby orders that stamp duty
chargeable on the instrument of Bond under Article 14 of the Schedule shall be
reduced to 2 percent.
[No.F.12(25)FD/Tax/11-153]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.595.- In exercise of the powers conferred by sub-section (1) of section 9 of the
Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this
department's Notification No. F.12(28)FD/Tax/2007-158 dated 09-03-2007, the State
Government being of the opinion that it is expedient in public interest so to do,
hereby orders that the stamp duty chargeable on the gift deeds of immovable property
executed in favour of father, mother, son, daughter, brother, sister, daughter-in-law,
husband, wife, son's son, daughter's son, son's daughter or daughter's daughter shall
be reduced to 2.5 percent.
[No.F.12(25)FD/Tax/11-154]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.596.- In exercise of the powers conferred by sub-section (2) of section 78 of the
Registration Act, 1908 (Central Act No. 16 of 1908), the State Government being of
the opinion that it is expedient in public interest so to do, hereby remits the
registration fee chargeable on the instrument of Exchange of agriculture land
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(75)
executed in accordance with the provisions of section 48 of the Rajasthan Tenancy
Act, 1955 and instrument of partition of ancestral agriculture land.
[No.F.12(25)FD/Tax/11-155]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.597.- In exercise of the powers conferred by section 86 and 87 of the Rajasthan
Stamp Act, 1998 (Act No. 14 of 1999), and section 74 of the Indian Stamp Act, 1899
(Central Act No. 2 of 1899), the State Government hereby makes the following rules
further to amend the Rajasthan Stamps Rules, 2004, namely:1. Short title, extent and commencement.- (1) These rules may be called
the Rajasthan Stamp (Amendment) Rules 2011.
(2) They shall extend to whole of the State of Rajasthan
(3) They shall come into force with immediate effect.
2. Substitution of rule 29.- For the existing rule 29, of the said rules, the
following shall be substituted, namely:"29. Discount.- Every Licensed vendor or ex-officio vendor who purchases
judicial or non-judicial stamps from the Government on payment of ready
money shall be allowed following discount, namely:S.No.
1.
2.
Stamps denomination
Rs. 1 to 400
Rs. 401 and above
Discount
2%
1%
"
3. Amendment of rule 58.- In sub-rule (1-A) of rule 58 of the said rules,
after the existing clause (iii), the following new clauses (iv), (v) and (vi) shall be
inserted, namely:"(iv)
rates recommended for land in the municipal areas shall not be less
than the rates of reserve price determined by the concerned local
authority under the relevant rules for that area.
(v)
rates of land for Institutional and Industrial purposes, shall be
separately determined.
(vi)
rates of land for Institutional purposes shall not be less than the 1.5
times of rates of residential land and rates of land for Industrial
purpose shall not be less than the rates of RIICO Industrial Area
situated within radius of 5 kilometers of such land or the rate of
residential land of that area, whichever is lower.
Explanation: For the purpose of this rules institutional purpose
shall include the schools, colleges, universities, hospitals etc. and Industrial
http://finance.rajasthan.gov.in
273(76)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
purpose shall include the agriculture based industries, chemical and
pharmaceutical industries, textiles industries, cement industries, plastic
industries, glass industries, tourism industries etc.
[No.F.12(25)FD/Tax/11-156]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.598.- In exercise of the powers conferred by sub-section (1) of section 9 of the
Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the
opinion that it is expedient in public interest so to do, hereby orders that stamp duty
on the instrument of conveyance relating to land for Institutional purpose or
Industrial purpose (including land for tourism unit) for which rates are not
recommended by the district level committee shall be reduced and charged as under:(i) In case of institutional land, on the consideration specified in the
instrument by the parties or on the valuation assessed at the rate of one
and a half times of the rates recommended by the District Level
Committee for the residential land in the area, whichever is higher.
(ii) In case of industrial land (including land for tourism unit), on the
valuation assessed at the rates recommend by the District Level
Committee for the residential land in the area or at the rates of land of
RIICO Industrial Area situated within a radius of 5 kilometers,
whichever is lower:
Provided that if the amount of consideration specified in the
instrument by the parties is more than the valuation assessed as above
than the stamp duty shall be charged on the amount of consideration so
specified.
(iii) In all cases pending before Collector (stamps), stamp duty shall be
reduced and charged as above but stamp duty already paid shall not be
refunded.
[No.F.12(25)FD/Tax/11-157]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, March 9, 2011
S.O.599.- In exercise of the powers conferred by sub-rule (2) of rule 58 of the
Rajasthan Stamps Rules, 2004, the State Government, having considered the fact that
the market value of the land in the State has substantially increased and having regard
http://finance.rajasthan.gov.in
भाग 4(ग)
राज थान राज-प , माच 9, 2011
273(77)
to the fact that the rates recommended by the District Level Committee or the rate
approved by the Inspector General of Stamps does not reflect the prevailing market
value of the land, hereby orders that market rates of land recommended by the
District Level Committee or the rates approved by the Inspector General of Stamps,
as the case may be, shall be re-determined and increased with immediate effect, by
15% of land situated in all areas.
[No.F.12(25)FD/Tax/11-158]
By Order of the Governor,
Bhawani Singh Detha,
Deputy Secretary to the Government
TRANSPORT DEPARTMENT
NOTIFICATION
Jaipur, March 9, 2011
S.O.600.- In exercise of the powers conferred by sub-section (1) of section 3 of the
Rajasthan Motor Vehicles Taxation Act, 1951 (Act No.11 of 1951), the State
Government being of the opinion that it is expedient in the public interest to do so,
hereby exempts the agricultural tractor and combine harvester vehicles from the
payment of tax payable under section 4 of the said Act.
[F.6(179)Trans/Tax/Hqrs/09/Pt II-1]
By order of the Governor
Mahendra Soni,
Deputy Secretary to the Govt.
TRANSPORT DEPARTMENT
NOTIFICATION
Jaipur, March 9, 2011
S.O.601.- In exercise of the powers conferred by sub-section (1) of section 3 of the
Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State
Government being of the opinion that it is expedient in the public interest so to do,
hereby exempts the new stage carriage passenger vehicles, purchased after the date of
this notification and registered before 31.3.2013 and plying exclusively on rural
routes and other routes (as classified under the provisions of the Rajasthan Motor
Vehicles Rules, 1990) from the payment of special road tax payable under section 4B of the said Act for a period of two years from the date of their registration.
[F.6(179)Trans/Tax/Hqrs/09/Pt II-2]
By order of the Governor
Mahendra Soni,
Deputy Secretary to the Govt.
http://finance.rajasthan.gov.in
273(78)
राज थान राज-प , माच 9, 2011
भाग 4(ग)
TRANSPORT DEPARTMENT
NOTIFICATION
Jaipur, March 9, 2011
S.O.602.- In exercise of the powers conferred by sub-section (1) of section 3 read
with section 4-E of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of
1951), the State Government being of the opinion that it is expedient in the public
interest to do so, hereby exempts such vehicles the cost of which does not exceed Rs.
3.00 lacs, from the payment of surcharge payable under the said Act.
[F.6(179)Trans/Tax/Hqrs/09/Pt II-3]
By order of the Governor,
Mahendra Soni,
Deputy Secretary to Government
TRANSPORT DEPARTMENT
NOTIFICATION
Jaipur, March 9, 2011
S.O.603.- In exercise of the powers conferred by Section 4-D of the Rajasthan Motor
Vehicles Taxation Act, 1951 (Act No. 11 of 1951), and in supersession of this
department's notification No. F.6 (252) Pari/Tax/Hqrs/07/24A- 99, dated 25.02.2008,
the State Government hereby, prescribes the rate of cess called Green tax for
different class of vehicles as specified in column number 2 of the table given below,
at the time as shown against them in column number 3 and at the rate specified
against each in column number 4 thereof: S.
No.
1
1
Class of the Vehicle
2
Non-transport vehicle
2
(a) two wheelers
(b) other than two
wheelers
Transport vehicle
http://finance.rajasthan.gov.in
Time
3
at the time of registration under section
41, or assignment under section 47 of
the Motor Vehicles Act, 1988 (Central
Act No. 59 of 1988) and thereafter at
the time of renewal of certificate of
registration under sub-section (10) of
section 41 of the Motor Vehicles Act,
1988 (Central Act No. 59 of 1988).
Rate of cess
(in Rupees)
4
250.00
500.00
at the time of registration under section
41, or assignment under section 47 of
the Motor Vehicles Act, 1988 (Central
Act No. 59 of 1988) and thereafter at
the time of renewal of fitness
certificate under section 56 of the
Motor Vehicles Act, 1988 (Central Act
No. 59 of 1988).
भाग 4(ग)
राज थान राज-प , माच 9, 2011
(a)Three
wheeled
passenger and goods
vehicles
(b) other than 3 wheeled
passenger
and
goods vehicles
273(79)
200.00
500.00
[No. F6(179)Pari/Tax/HQ/09/24B]
By order of the Governor,
Mahendra Soni,
Deputy Secretary to Government
TRANSPORT DEPARTMENT
NOTIFICATION
Jaipur, March 9, 2011
S.O.604.- In exercise of the powers conferred by section 4-E of the Rajasthan Motor
Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government hereby
prescribes the rate of surcharge on the tax payable under sections 4, 4-B and 4-C of
the said Act for different class of vehicles as specified in column number 2 of the
table given below, at the rate specified against each in column number 3 thereof :Table
S.No
1
1
2
Description of Class of motor vehicle
2
Vehicles paying one time tax/ lumpsum tax
Vehicles paying other than one time tax/
lumpsum tax
Rate of surcharge
3
10% of the tax payable
5% of the tax payable
[No. F.6(179)Pari/Tax/HQ/09/26]
By order of the Governor,
Mahendra Soni,
Deputy Secretary to Government
_________
____________________________
Government Central Press, Jaipur.
http://finance.rajasthan.gov.in
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