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\ \ / \~ .~ ~. ' r~-~I\J1-~ I RAJBIU2000/1711 : I ' f,riP1f;, I J P.C./J588/02/200J-OS I ' " .~ I. I~AJA~~::a~~d~:;ETTE I {rl~I~_' l'ubli.~iledhYAIITh?~!,!--- .._~ i '1rs:: 15. ~. m 1926 - ~ 6, 200.<1 L ... Hhadra 15, Monda". Saka 1926 - September 6.2004 --~-- ~-- ~- 'fTl1 4 (Tf) \jq-~ (I) ~:m<f>R om 3FXl ~-~ &RT \Jl"R1 fcp<) l"]1) (~ ~, \J1l f<lfmii 3HTI; ;:p'r fl fn:l~ (1 ~ ~) "flll1Rl ~ f.'r<1 q I DlPt? ~ PUBLIC WORKS DEPARTl\-lENT NOTIFICATION Jaipur, September 6, 2004 G.S.R.28.- In exercise of the powers conferred by section 12 of the Rajasthan State Road Development Fund Act, 2004 (Act No. 13 of 2004), the State Government hereby makes the following rules, namely:- 1. Short title and commencement- (1) These rules may be called the Rajasthan State Road Development Fund Rules, 2004 (2) They shall come in to force with effect from the sixth day of September, 2004 2. Definition :-( 1) In these rules, unless the context otherwise requires,- (a) 'Act' means the Rajasthan State Road Development Fund Act 2004. (b) 'Section' means a section of the Act. (c) State Government' mean') Government of Rajasthan (2) Words and expressions used in these rules but not defined, shall have the same meaning as assigned to them in the Act. 3. Point of tax- (1) The first point in the series of sales shall mean the first sale by a registered dealer in the State or such point in the series as may be notified by the State Government. (2) The last point in the series of sales shall be the sale in such series by a registered dealer to a consumer or to an unregistered dealer or to a registered dealer for purposes other than resale within the State . I ilU p . ,

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Page 1: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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r~-~I\J1-~ I RAJBIU2000/1711 :

I' f,riP1f;, I J P.C./J588/02/200J-OS

I ' " .~ I. I~AJA~~::a~~d~:;ETTE

I {rl~I~_' l'ubli.~iledhYAIITh?~!,!---.._~ i '1rs:: 15. ~. m 1926 - ~ 6, 200.<1

L ...Hhadra 15, Monda". Saka 1926 - September 6.2004--~-- ~-- ~ - 'fTl1 4 (Tf)

\jq-~ (I)

~:m<f>R om 3FXl ~-~ &RT \Jl"R1 fcp<) l"]1) (~~, \J1l f<lfmii 3HTI; ;:p'r flfn:l ~ (1 ~ ~) "flll1Rl ~ f.'r<1q I

DlPt? ~ PUBLIC WORKS DEPARTl\-lENT

NOTIFICATIONJaipur, September 6, 2004

G.S.R.28.- In exercise of the powers conferred by section 12of the Rajasthan State Road Development Fund Act, 2004 (Act No.13 of 2004), the State Government hereby makes the following rules,namely:-1. Short title and commencement- (1) These rules may becalled the Rajasthan State Road Development Fund Rules, 2004(2) They shall come in to force with effect from the sixth day ofSeptember, 20042. Definition :-( 1) In these rules, unless the context otherwiserequires,-

(a) 'Act' means the Rajasthan State Road Development FundAct 2004.

(b) 'Section' means a section of the Act.(c) State Government' mean') Government of Rajasthan

(2) Words and expressions used in these rules but not defined,shall have the same meaning as assigned to them in the Act.3. Point of tax- (1) The first point in the series of sales shallmean the first sale by a registered dealer in the State or such point inthe series as may be notified by the State Government.(2) The last point in the series of sales shall be the sale in suchseries by a registered dealer to a consumer or to an unregistereddealer or to a registered dealer for purposes other than resale withinthe State .

I ilU p

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Page 2: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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(3; The multipl,: point in the series of sales shall mean the ~;:dcinsuch seics in the State by every registered dealer.(4) Unless otherwise speci fically directed by the StateGovernment by a notification, the Cess payable under section 3 or illeAct shall bc at the first point in the series 0f successive sales in theState.

[No.:F.8( II JPW/94]By Order of the Governor,

~,~, 4turr:Dy, Secretary to Govt.

Government Central Press, Jaipur

Page 3: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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~ W<5R (l~Tf 3R1 \[\J[J- ~ mit fml ~ fu>il 1f<) ChTTfT3lT~Vi Cl:m 31fmr.m 1

PUBLIC WORKS DEPARTMENT

NOTIFICATIONJaipur, September 6, 2004

S.0.169.- In exercise of the powers conferred by sub section(3) of section I of the Rajasthan State Road Development Fund Act.2004 (Act No. J3 of 2004). the State Government hereby appoints the61h day of September. 2004 as the date on which all the provisions orthe said Act shall come into force. /)

(_ . [No,F.8(II)PWi94}By Order of the Gcvernor,

~. ~_ lfIurr.Dy. Secretary to Govt.

PUBLIC WORKS DEPARTMENT

NOTIFICATIONJaipur. Scptcm her 6. 2(J()-i

S.0.170.- In exercise of the powers conferred by sub section(I) of section 6 of Rajasthan Slate Road Development fund Act 2004(Act No.13 of 2004). the State Government hereby appoints the 61h

clay of September 2004 as the date on which the "Rajasthan SlateRoad Development fund" shall be established for the purpose of thesaid Act.

!l\o.F.8(11 )PW!94JBy Order of the Governor,

~. ~. lfivrr.Dy. Secretary 10 GOVI.

..~:-<..",' >"'>~-'<;- .:.~~~_;-_:.. :-..-~:- "....,_:f-:.._,,~~. _ .. ', i~ .,..;:.;;,::_~_~....:~' .. '~"

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Page 4: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

'WI 4 (11)

PUBLIC WORKS DEPARTMENT

NOTIFICA TIONJaipur, September 6, 2004

S.O.I 71.- In exercise of the powers conferred by section 3 ofthe Rajasthan State Road Development Fund Act, 2004 (Act No. 13of 2004), the State Government hereby specifies the 7lh day of

~~ as the date on which there shall be levied andcollected, a Cess on the sale of Motor Spirit, commonly known aspetrol and high speed diesel oil, at such rates as mentioned againstthem in the table below.-

TABLE

S.jo. I Description of goods Rate of Cess2 ,

J

J. I Petrol Rs. 0.50 per Litre2. I High Speed Diesel Rs.0.50 per Litre

[No.F.8( II )PW/94]By Order of the Governor,

~ ~ lftorr.IJ oJ. "ecretary to Govt.

Government Central Press, Jaipur

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wGOVERNMENT OF RAJASTHANPllBUC WORKS OEPARTMEUT

- NQIIFICATJON -

C.S.R.-.' ln exercise ofthe p<l\\·..·rs conferred by sub ~;~..::,j\)n(I) or -;cctioll 12 or Ihe Rajasthan State Road Development Fund.·\.:r. 20()4 (A'c: ~~()_13 of ~O(4). the Stale Government i;;:, l·b,makc-, the tollowinc rules further to amend the Rajasth;m St:lieRO.:l(1fl_''''''OI''''--'[-'--'-lJ Ru'- '''_!V~.... ~ ••• '............ J; 11'-'.' • tJl _ IL-:::'_, L\J\,.--..

- - .'1. ' .Shor~u,~1ca';(lcommfficc-m~iit: '.

U) These ruks'may be 'caJled [he: Rajasthan State -R(l:idQcvc)opmcni Fund [Amendment) Rules, 2005, .

el These shall come into force from the date of l!ll..'irpub Ilciit inn in the Official Gazette,

2, Amendment of rule 1:Ana the existing clause (a) uf suo rule (I) of rule 2 ortheRajJsthan State Road Development Fund Rules. 2, jO-thcrcinafier referred to as the said rules, following newclauses (aa) and (aaa)shall be added; namely'-"(;I:I) "Board" means Sta!(: Road" Devclopmcn: FUi~dManagement Board.(aaa): "Project" means proposals l'Or Devciopmcnt of :lliYState Road". .

J, Amendment of rule 3:In rule 3 ofthe saidrules;(i) the existing heading "Point of Tax" shall be

substituted by the heading "Point of CCSs"~.->- ..,"

(ii) tlticr the c.xisting suo-rule (-4). following new sub-rule(5) shall be added; namely ."(5) The fCSS under the Value Added Tax (VAT)System shall he paid at [he point in the series of :-:::kswith ill the Stare, as may be notified by the S::ltl'Govcmmcllt".

Page 13: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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Inse:-;:rion of new rules, 4.)_(J, 7)i <'( ()- aller the existing ruk3 0;' ~hc said rules. Ilk' t()il()\\'ill_;: new rl.lk.-; 4.5,('.7,8 & »sh;I!: ~\..inscrled, R;Jmcly:_

" ,'i,

COllstitution of the Fund:-----~---.-,The Fund would be con~:[illlll'd in rhe Puhlic I\Cl"OIIIlI alldcliJS~itied UI~dl:rthe HeiJd ~n5- l<o;1(1s and lJrid:::cs F~lIld _02-iOi.(O!) illlhc aeL"OUl)h \)f!hc SI:III' Govenlmcnt. This:Ie\.."o,::" would be a 1l01l-;tllt..TCSI hl'aring aCCOunl.' ,

'\ ':'_'()II/Hi1!~ P!:(I(.'('(!:I('~·1:11' ~';;;;:;'i:;iI:ii;1Iii, [,IJ_"_F~!I_lr~,,~(,irY":_iJ..uI_fi'i%a(j<!~! :

( I) The al)1ount of C(0S collcclcd as per s,:Clioll 3 of rhe ."ki. would he cn.l.iilcd It) !he lol/o.wilig R{."(.·cipt f~ead:-

. ()J)41f..:: , S_;,i~'\'Tax; ·!':I.XCS on>j-[-.ide etc, z ". .. - ".800 Olhet R~\.'~'pls:

(OJ) C~"S.son Dr\.'Sd and Pe[n:'!

,, .

(2) In the fo'llowing expenditure head, Clppropriale budgelprovision would be m:lde so that funds may betransterred ''(urn the Consolidatcd Fund 10 rh~fund:-

3054 Roads& Bridges80 GCllef(! I797

Reserve Fund / Tof)l'posilACCOlllHsi Irlllll inrcni:lIFrom Slale Road Devcltip'},cntFundrro inrcrnal

. 'ntcrnullo Fund

(02)

V")."1-

(J) A.mounts would be lmnsko-cd to .he Fund (II !Such" in:crvals as may be dccid(..xl by .he Board 011 rhe oasisof actual reccipis, alier deducting the expell!:Cs of.coiil.-cliory duly veri,jed by rhe Commercial Ta.'\L'sDq);trl IIIell I.

(4) The.: 1()J:Jl c."<pl'ndilurc.:would he iil<ldc 'rllm rile n;k...anr131;d~~'1 Head· (!). rbe Department (airecldy existingouJ.:;ct heads) following the prOCedure outlined in thePuolit.: Works Fin,lOcial and Accounts RUles.

.. ~ .f_:"_ ... ~_: __ .... _) __ .~

Page 14: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

.. ··1 •~5f"

2_~g) ,~I\11~H mff--lP-i, ~·7 2005'----

(7) The Board shall meet ~r least oncem six months c:such time and place ;lS (he Ch;mj)!'r;cFI '-:>Jy decid ...-.The 'Chairperson and. 111 his absence, the', ViceChairperson, shall preside ill each m("eiin~ of theBoard.

~. YQ.~"SJ5& Functi_o_(!§.pf tb~ UQ.a_r.:_d:The Board shall exercise the l~)1i'>\\'in~ !'\l\\'l',:, ::11'-'d ischargc 'the following filli.:tit!;l:':(i) Fonnulatc and H_'C!Hlll!h'nd III rh,' ""'(" ( :I"":';!!!~!':!"

operational policies and j.roccdun-s [l) I:lcilita(cIllrujag_emcllt of ~1.lcF U~l~I.,,' .. .. ~:.

(i i) ."l?i"~\'''u~-loOgt~"Il}l-:mtl'a"nnll:!I"~I'~~;~rt~:pbn·s ..-"- .. :.

(iii) . Recommend (0 the Staie Governmem ailocation of'he fund for the projects under rht:....c ruk:<

(iv] identity various options It)r Projects, consider andrecommend financing plans and implementationschedules for selected Projects.

,,'

Ensure development, construction reparr,rehabilitation, up-gradation, improvement, operationand maintenance of· Projects with illijllcml.!ntingagencies or any other persons.

(vi) Monitor implcmemauon PI' !'i'I'jl\::S :j;Jd providenvccssarv advice and ~~"i(!allc~ I,) cnxurc !~l;llP"')jcclsare implemented as. per schedule and qualitystipulations.

. ,

(vii) Authorize disbursement of funds 10 implementingagencies, consultants .or any other persons appointedfor implementing the ohjeclivcs of theFund pursuant' . r. . . " "

: to thc·.opcralJOnal policies and procedures.

(viii) t Actasa focal.point for,intonnalion and ,suggestionsfrom~various . road ~sers and ,fonnulate investmentp(lJi~icsoflh~ Fundaccordingly.

Page 15: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

3 (11)~--------.--.-

:: i) Create strategic alliances/associations with GCof01CSlic

;!l1l1 international experts in the uansportatio. sector[(1 Introduce and nature modern technologies and!management practices in the road s~ctor.

• : ~Colllmission feasibility studies, traffi..: and GeldedV" engineering surveys and other studies/surveys in

order to create a shelf of proje-cts for futureapplication of the fund.

- . :" ,.;\. .-.11 .• ..-_,.f ... ,.

-' .,.,. '~"

~lIbsidy or other capital SIIPPO;-( _kr Sla:,' iZoadl~(:vclopIIlentProj~ts:

.-•• tX-til Recommend to (h-eState Go\'~m;11cillsecuritizing df­future receipts into the Fund for leveraging ioans tohe taken lor State Road Development Projects.

(xiii) The Board may assign the discharge of the day iO •.-ayaffairs to a committee under the chairmanship ofSecretary PWD with the' representative of theFinance dcranmcllt not below the rank of Secretary,one technical member of the rank of Chief EngineerPWD. one non-official Board member, as members.

(XiV) The Board may also-assign such other functions LO

the Committee as are not inconsistent with theprovisions of the Act.

'J. ~\!.I_mi!l_i.~r_atiy'edepartm'cnt:The Public Works Department (PWD) would serve as theAdministrative department and the Secretariat tor anmaucrs pertaining to the operation of these Rules."

N_F. 8 (II) PW/94 Jaipur, Dated 04.04.2005 .-,By Order of the Governor,

(H.S. Mcena]Dy, Secretary to Covt._ t

Page 16: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

(2004 CfiT *'!THqq"fi€zt{Cii". 13) .

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---- .--- -~------. -- - - -_ --~- -.----~- .----- -~~--~~ _-_ ..--

LAW (LEGISLATiVE DRAFTING) DEPART.MENT

(CROUP-II)

\J( )11FIC/\TIU\.'

j.upur, August UI, 2lk--i .No. F. 2 (19)Vidhi-2/2004_-, in PL':-)UJIlCl' of clause U)

of Article 348 of the Constitution of ILiia,· the Governor is. .pleased to authorise the publication in L1e Rajasthan Gazetteof the following translation in the Eng:ish Language of theRajasthan Rajya Sadak Vik as Nidhi A ..~:-,iniyam: 2004 CW04Ka Adhinivaru Sankhvank 13):-

.I .. - ~. • -

~-(Ailih~Iijsed Ln~/isll ir{ltls."itjl:~}'i1- .' :.~'.-.. .. '. - . -" - ... - . - .." - - .. -_ .

THE RAJA$THAN STATE ROAD DEVELOPMENTfUND ACT', 2004

(Act No_ 13 of 2004'[Received the assent of the Governor on the 10th day ofAugust, 2004]

AnAct

to provide for (.':-;It7hiis/lll1cnl of ii Fund ji'f dercloptncn! of Staii~rO:ld~aiu! for t It i~ JlII iplb(' 10 /(':).11~1JI"cc! /:'.t, by ,uay of cess, a taxon S':iJc of motor-spirit i j)/l1I1I1 ;1I/_ll kiunr» ,[6 j'l'/ro/ lind higb spea!dicsct oil and {or tlu: matter: .nnnccta! !:'I~'rt'lpith and incidentalthereto.

Be it enacted by the RajasthanState Legislature in the ,.Fifty-fifth Year of the Republic of India, as follows:-

CHAPTER I

.·PRELJ:I\lINARY

Jcf '.,...¥l8Y "¥:;re!h ..: 1. Short title, extent and: commencernent.c--Fl ) Thist1 ! Act may be called the Rajasthan Stare Road' Development

J Fund Act, 2004.z~f

1-.1

, .(2) It extends to the,whole of the Sta te of Rajasthan. .

"

i

...

Page 23: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

_@,&1 (7) ~

LAW (LEGISLATIVE DRAFTING) UEPARTc\1ENT

(GROUP-II)

NOTIHC,yrt( )I\:

j.upur, AUbllSIIO, 20('-1.No. F. 2 (9)Vidhi-2/2(J04.-:-ln plir::CLlJn'Cl' of clause U)

of Article 348 of the Constitution of India. ,the Governor ispleased to authorise the publication in tne Rajasthan Gazetteof the following translation in the Engish Language of theRajasthan Rajya Sad ak Vikas Nidhi Arihinivam. 2004 (2004Ka Adhinivam Sankh vank 13):-.

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• 1 .'j;' t: i "., 1 - ..': (AiilIIUr·;St;1 ,L1ISI.IS/j_T!iUl~:::.i'tl(~J/ ,.

,THI;: RAJAS1::Hr\N ST~\TEROAD i:rEvELoPMENTFUND ACT; 2004

(Act No. 13 of 2004;:[Receivedthe assent of the Governor on the io- day ofAugust, 2004]

----_&......,./'- js3 _

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An

to provide jor L'~ft7"lisll1l1t'nl of u Fund j~'N: dt'i,dojl1Jlt:ul orStaii~road» am! for thi» jJliFJllbl'- 10 lef'}, aiu! ccllr....t, /JY'wa,'1 of ce:;5, a taxon sale of nunor :::jJiril (iIJllJlI(:J!ly kIlO'it'J! Ji'5 pClrol atu! high spea!diesel oil lind for tli« lilt/iter .-: Cilllrl(~cte:( !ift.'fClP;th ilnd incidcntaithereto .

Be it enacted by the Rajasthan S!ate Legislature in the "Fifty-fifth Year of the Republic of India, as follows:-

CHAPTER I

'. PRELIMINARY.

_rq' '~4.mil.~Q£s:£J;}~.~,.: 1. Short. t itl e.. eXlcn.t. and, commencem:ellt.-(1) Thisn1- ! 'Act may be called the Rajasthan Stare Road Development

i~ Fund Act, 2004.,¥

IiI

r I

(2) It extends to the whole of theState of Rajasthan.

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i I I'. -\ 1. '" • ( (r , y: 1,...1 \ '-' 1, I ,

67 (8)---- -- -----._-------- -- ._-----. __ .-

(.1) lr shal! millV illl" loree on such dale ," Ihe StateG,wernlllPllt may, hI' nllli[i",Hiun in tile' (lltl,·i.lI C"Zette,<lIipoinl in this belL11!

? Definitions· In this Act. unless Ih" COntextotherwise requires,- _

(a) "cess" means? tax in the nalure (If a tax OIi saleofgoods, imposed and collecthl On sale of motorspirit COlllmonly known as petrol dnd high speeddiesel oil for (he purposes of this Act;

(b) "development" includes. eOlistrucJion,rnai n t"llft n cr-. J Ipg r..efa t jon .. s Ire" Kt11';J1.i ng; .•.- ..':"

- wiaen.-ii-.o-.. :iil)1)f!h'j·."1t'n', .. ' ..... _'. _ ._: __. _.__ _:. _. __.. - -'. (-." . ~,

Ie) . ''F~nd;' mean.S till'Slale i<oad Development Funi:lAai; :ciaestablished linder sub-section (lJoi section '6;

(d) "person '_' .shaJJ include any con; f'" n v Orassociation Or body of individuals, \,vhetherincorpora ted or not;

(e) "prescribed" means prescribed by rules madeunder this Act;

(f) . "State road" .mean, all pUblic roads within theState and includes-=.:

(i) a111ands appurtenant thereto;

(ii) all approacJ1 roads, t~ridges, ilyovers,CUlverts, tunnels; ca"s<'Ways, carriage-waysand other stnll'lures 011, Over, along Or acrosssuch roads; and

(iii) all' fences, trees,. posts' and boundaries, twollLmdrec1 mel,,, and. kilometer Stones of sud- - - . . .

---_ ~-~----------------------

roadsJ

but does not include a f.J;lIional Highway.CHAPTER 11

- LEVYOFCESS3. Levy and collection of cess,- (1) Will1 effect f

such date as the State Government may, by notlficationthe Oificial Gazette, specify, there ~IralJ be levied and ~_~

s

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collected, as cess, (1 lax UJ~ sale of motor spirit commonlykUo\\TI as petrol and high speed diesel oil ior the purposes ofthis Act. -

(:) The cess leviable under sub-section CI) shall be atsuch single -point in the series of successive sales in the State,as may be prescribed and shall be levied at such rates, notexceeding one rupee per litre, as may be notified by the StateGovernment in the Official Gazette.

(3) The cess levia ble under sub-section (1) shall bepayable by the person by whom the goods specified insub-section 0) aresold_· .

·(4)::ib·e :c~ss~!e~labl~··~ri~cier.~u';secti~h-0) ·si}aH.be °i-li.o -.~ 0

addition _to _any tax leviable on 'the goods specified insub-section: (.1) -under any other law for' the .time being inforce.

(I -

(5.)The provisions of the Rajasthan Sales Tax Act, 1994(Act No. 22 0; ·1995)and nil' ruh:~smade lht>reundcr, includ­ing the provisions rt'li.lling to refunds and exemptions, shall,as far as 111a1'be, apply in relation to levy and collection ofcess leviable under-this section and for .thar purpose, the pro­visions of the Rajasthan Sales Tax Act, 1994 (Ac!_-No. -22--of1995) shall have effect as -if the. aforesaid Act provided for the ..levy ofcesson the goods specified in sub-section (1).

4. Crediting of cess. to, Consolidated -Fund of theState.~The proceeds of the cess levied under section 3.shall

. first be credited to the Consolidated Fund of the State, arid_ the State Government-may, if the-State Legislature by appro­priation made-by law. in -this behalf soprpvides, credit suchproceeds to the Fund, from time to time, after .deducting the ,­expenses of collection, fOT being utilised exclusively for the .

of this Act. ._

5. Grants and .loans by the State Gov-ernnlenL~ TheState Government milY, afkr due appropriation made bytheState Legislature by law in this behalf; credit by _\.\Tay ofgrants Dr loans such "urns of mqn('Y as the Stan- Covernmentmay consider necessarv in Ih(· Fund. -

" .. "

9 ..-j.

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- j!I- r. I,I

.~ .... l;.. -

i~,. If!Y..i·;J-!

-. - . .(a) any sums of. money paid under section 4. or.i"'--' '.,

section 5; - .: . - _ ._ _ ...' ~_

67 ( 10)------------------------------- --- ---~---------- ---~----

CHAPTER 111

RAJASTHAN STATE ROAD DEVELOPMENT FUND

6. Estahlishment of Stille Road DeveJopment Fund.­(l) \vilh effect from such dal,' ." Ih" SIOlleCt)Vl'''"Illl'llI may,by noti fication ill lht:> O{fiL'ial C"/(_'Ile, appoint in Ihis behalf,there shall be established for the purposes of this Act, a Fundto be called as the I/I~ajastha!i State Road Development Fund".

(2) The Fund. ~h.:111he u11der the control of the State '.Goverml_1ent~Illi_th(_~re~hal1 becredited:th~reto- .. :. _.: ...'. ...: ,.

' , .. . - . .. .. - . . -' . _ .. - - . - .

(b) an)' other amounls allocated to th.e Fund by any _other agencv of the 51-ateor Central'Goven1111ent.. - .

(3) The balance_to the credit of the Fund shall not lapse- at the end of the financial year.

, ,7, Utilization of the Fund.-, The Fund shall be' uti1i~~dfor the-::- "

{i) -development.ofSI;'I(~.n)~l~s>

(ii) di~bursenient ih r~~sp(xr:oLsuchproje(~ts of Stateroad 'lieve"iopmenl;:asn~aybe-pr~~fibed: .,' -

- ~8. Accounts and audit.- (1) The. conc~rned, depart-

ments of the State Goverhn):ent· shall main tain -proper' accounts and other relevant records and prepare an annualstatement of accounts, induding the-profit and loss acco~ntand the bal~nce,:sheet in respect of al1oc~tions of their share~out of the Fund,

(2) The accounts of the Fund_shall be audited by theComptroller and Auditor General of India at such _intervalsas may be spei'-i£iedbY.him, ' , _. ...

·'0

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Page 27: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

. .'

exercise such powers and discharge such functions, as maybe prescribed.

·10. Functions of the ,State Covernrnent.e+The State"Covernrrientshall be responsible fo~ the-

m administration and management of the Fund: .(ii) co-ord inarion, completion and timely utilization of '

all sums alloca ted out of th.- FUI_1d;. (iii) sanction ol Scil(.·flH'-'; ror development 01 State Roads

in such manner,' as mdY be prl'$cribed;(iv) formulation of rr iteria on the basis. of which the

.~~ __ ~.A3pecific projects of developmeilt. of State -roads shall be'approved and financed out of th~ Fund; and

(v) release of funds to Ihe departments or organiza­tions for. specific projects l){ Stale roads development- andmonitoring of such projects and the expendit ure incurredthereon. -

II

. -'1

G\:CHAPTER IV

fl.1ANAGEI\1ENT OF STATE ROAD DEVELOPl\1Er--JTFUND

9, Powers of the State Government to ad m in ister theFund.v-U) The Stale Covcr nrnerrt shall have the power toadminister the Fund and sh~111- '

take such deci s ions regarding in vest~llent onprojects III Slilt(> ro.id development ~IS it considers.nCl-l'S~(l-f\',

'laki!'lld"n'wasilrl.:'=:>"~s ll~;'1v,Ge.lIe~ess-arvto .raiscf{l'h'S$ for rhe'dcvciopnientof State ~(')~(.-i;;,,~ .":allocate and disburse such funds as it considersnecessary to the departments responsible for thedevelopment of State roads.

(2) (a) The State Government 111av' constitute ct StateRoad Development Fund Management Board for themanagement of the State RO<1.dDevelopment Fund.

(b) The Board constituted under .clause (a) shall

(a)

.(b-j-

(c)

11

Page 28: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

- n(.'-(L·S~i1.rL

'.: ."(1»' .take such Inl·aSlln':'·_i.~·S_Il1av.bl:'necessar v to raise'_ ". '... - .' fu-ndi Iorthe li~)~\'~1.()pi~1L"nt~~iiStd·ten~a-(.tf:--: -: ': '.: .....~.(c) allocate and disburse such funds as it considers

necessary to the departments responsible for thedevelopment of State roads.

(2) (a) The State Covernrnent lTlay constitute a. StateRoad Development Fund Management Board for themanagement of the State Road Development Fund.

(b) The Board constituted under clause (a) shallexercise such powers and' discharge such functions, as :maybe prescribed.

10. Functions of the :State Government.-The StateCovernmentshall be responsible for the-

(i) administration and management ofthe Fund; ..... (ii) co-ordination; completion and timely u tilization of

all sums allocated out I)j thc' Fund;(iii) sanction 01 SclH.'flll'-'; lor development ttf ~ate Roads

in such manner, as n1dY be_J>rl'scribcd; .(iv) formulation of criteria on the basis of which the~~_.j.pecific projects of development. of State 'roads shall be .. .

approved and financed out of the. Fund; and. (v) .release of funds to ..the departments or organiza­

tions for. specific projects (J{ Stale roads. development: andmonitoring of such projects and the expenditure incurredthereon.

..

~

,j-- ® ~

~i

67 (11)-----,.,_ -.~- --'~-'-----~---'----- ..- -------------------

CHAPTER IV

J\lANACEMENT OF STATE HOAD DEVELOPM ENTfUND

9. Powers of the Stale Government to adm inister theFund.--(1) The Stale Covcmment shall have the .power toadminister the Fund .md Sh<1lJ-.· .

(a) take such deci <ions regarding in vestment on~ . .projl>ct~ ~\I Slatc' ro.id development a s it considers

11

Page 29: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

,1.

't7

\'.

67t12.'

CHA1'TEI{ V

i\1ISCELLANEOUS

11. Powers to remove difficulties.-(1) If any diffi­culty arises in giving effect· .to the p~ovisions of this Act, the ..State Government may, hy order published in the Official'. . .Gazette, make such provisions. not inconsistent with theprovisions of this Act, as ilJ lpe,)f ,to it to be necessarv or.expedient tor rcruoving the difficulty: "

Provided that ·n~} orde-r under this section shall bemade- after e~pir):·of_a:·l)~riod uf thTe~years from ~theda-te _of_.'commencernen l of this Act. - .. '.. _-.... - . :

. ..(2) Every ·order made under this-section shall.as SOQn

as Ina), he after it is made, belaid.before theHouse of theState Legislature while it is .in session.

12. Power to make rules. _:.(1 _)TIlt:" State Governmentmav by notification .ill Ilh' (ilii,~:j.II·(;_,).(('lh'_.makv rules for

. J .. . .

carrying out the purpot>l"'s vI' illis Act. . .. (2) All rules made unde-r this Act shall be laid, as soon

as Inay be after they are madevbefore.tlie .House of the StateLegislature, while ilisOin sessi011~·for'i,:pefjod~of notlessthanfourteen days, which fllay be cornpdseddn.one-session orin .two successive .sessions, and>if~be,tdie;';:1"her~exp~y,·,of thesession in which they are .so '·laid;or.::'OfHhe::sessiom;imme.di­ately following, the House. orthf',Stah:~~Legis)atun:,;makes anymodification in any of such' rules-or-resolves- that any suchrules should nor be made; such: rules-shall: thereafter haveeffect (in lv in such modified form .or-be. of-no-effect, as the

• j - ••

case TIl,}.Y be, so huwever" Ihat_ anj~··s~u~h.~·modification orannuh11ent shall be without_pr~judice-f(ijthe, vaFdity_;of any-thing previously cione.lhereUlldes; .

,... . '"\:.\i'lT·: .'rr.o: ?Tn ."'I • ';., •• ~'~.I.

12.Gm'tTlllw'lIf Ct'Ut(ll//!ir.'s, Imp::;-.

- . -'7'·1.·:-·'"

"\I

I,

. \.::r.....~77.·_.. ..

Page 30: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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{${lT 6"; lIT

15

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Page 46: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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17

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Page 48: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

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21

Page 51: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

Confidential

Bill No.6 of2015

(Authorized English Version)

THE RA.JASTHAN FINANCE BILL, 20]5(To be introduced in the Rajasthan Legislative Assembly)

A

Bill

further to amend the Rajasthan Value Added Tax Act, 2003, the Rajasthan Taxon Entry of Goods into Local Areas Act, 1999, the Rajasthan Tax on Luxuries(In Ilotels and Lodging Houses) Act, 1990, the Rajasthan State RoadDevelopment Fund Act, 2004, the Rajasthan Stamp Act, 1998 and the RajasthanFinance Act, 2014 in order to give effect to the financial proposals of the StateGovernment for financial year 2015-16 and to make certain other provisions.

Be it enacted by the Rajasthan State Legislature in the Sixty-sixth Year ofthe Republic of India, as follows:-

CHAPTER IPRELIMINARY

1. Short title.- This Act may be called the Rajasthan Finance Act, 2015.

2. Declaration under section 3, Rajasthan Act No. 23 of J 958.- Inpursuance of section 3 of the Rajasthan Provisional Collection of Taxes Act,1958 (Act No. 23 of 1958) it is hereby declared that it is expedient in the publicinterest that provisions of clauses 3, 't, 8, 12 and .13 of this Bill shall haveimmediate effect under the said Act.

CHAPTER IIAMENDMENT IN THE RA.JASTHAN VALUE ADDED TAX ACT, 2003

3. Amendment of section 24, Rajasthan Act No.4 of 2003 .s: In section24 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003),hereinafter in this Chapter referred to as the principal Act,-

(i) for the existing punctuation mark ".", appearing at the end of sub­section (5), the punctuation mark ":" shall be substituted;

22

Page 52: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

I

(ii) after the sub-section (5), so amended, and before the existing sub­section (6), the lollowing proviso shall be inserted, namely:-

"Provided that the assessment for the year 20 J 2-1 3 shall bemade upto 30.06.2015.".

4. Insertion of section 80A, Rajasthan Act Np. 4 of 2003.- Alter theexisting section 80 and before the existing section 81 of the principal Act, thefollowing shall be inserted, namely.-

"80A. Liability to furnish information by certain persons.- (I)Any person who-

(i) effects sale or purchase within the State of Rajasthan, or placesoffer for sale or purchase so as to be accessible, visible or audiblewithin the State of Rajasthan, through electronic media; or

(ii) transports, receives for transportation or delivers goods III

pursuance of sale or purchase effected within the State ofRajasthan through electronic media; or

(iii) receives any amount in connection with the goods sold orpurchased within the State of Rajasthan through electronic media,whether for himself or on behalf of the seller or purchaser,

shall furnish or cause to be furnished, such information, for such period,in such manner, and within such time, to such officer or authority, as maybe notified by the Commissioner.

(2) Any person who fails to furnish information within the periodnotified under sub-section (1) shall be liable to pay by way of penalty asum not exceeding rupees one lac, and in case of a continuing default, afurther penalty of rupees one thousand for every day of suchcontinuance." .

CHAPTER IIIAMENDMENT IN THE RA.JASTHAN TAX ON ENTRY OF GOODS

INTO LOCAL AREAS ACT, 1999

5. Amendment of section 12, Rajasthan Act No. 13 of 1999.- For theexisting sub-sections' (1) and (2) of section 12 of the Rajasthan Tax on Entry ofGoods into Local Areas Act, 1999 (Act No. 13 of 1999), hereinafter in thisChapter referred to as the principal Act, the following shall be substituted,namely:-

"(1)(a) Every registered dealer shall assess his liability under this Act, andshall furnish return, for such period, in such form and manner, andwithin such time and with such late fee, not exceeding fi fly

23

Page 53: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

thousand rupees, for delayed furnishing of returns, as may beprescribed, to the assessing authority or to the officer authorized bythe Commissioner.

(b) Any person or a dealer as may be required by a notice to do so bythe assessing authority or bv Jf1 officer authorized hv the

.; wi d

Commissioner in this behalf, shall furnish return for such period insuch form and manner and within such time as may be specified.

(2) Notwithstanding anything contained in sub-section (1), wherethe Commissioner is of the opinion that it is expedient in the publicinterest so to do, he may, by a noti fication in the Official Gazette, extendthe date of submission 01' the returns or may dispense with therequirement of' filing any or all the returns by a dealer or class ofdealers.".6. Amendment of section 35, Rajasthan Act No. 13 of 1999.- In section

35 of the principal Aet,-(i) the existing clause (a) of sub-section (1) shall be deleted;

(ii) for the existing clause (a) of sub-section (2),the following· shallbe substituted, namely>

"(a) wilfully submits an untrue return; or".

CHAPTER IVAMEN])MENT IN THE I~AJASTHANTAX ON LUXURIES (IN

HOTELS AN)) LODGING HOUSES) ACT, 1990

7. Amendment of section 2, Rajasthan Act No.9 of 1996.- In sub­section (1) of section 2 of the Rajasthan Tax on Luxuries (In Hotels andLodging Houses) Act, 1990 (Act No.9 of 1996), hereinafter in this Chapterreferred to as the principal Act,:

(i) in clause (i), after the existing expression "entertainmcnt," andbefore the existing expression "extra beds", the expression "spa,massage," shall be inserted; and

(ii) after the existing clause U) and before the existing clause (k), thefollowing clause shall be inserted, namely:-

"(ja) "marriage hall" means a hotel, where a residentialaccommodation or a space is provided by way of business. generally for the purpose of organising functions related tomarriage;".

24

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8. Insertion of section 4A, Rajasthan Act No.9 of 1996.- After theexisting section 4 and before the existing section 5 of the principal Act, thefollowing shall be inserted, namely:-

"4A. Payment of Jump sum in lieu of tax.- (1) Notwithstandinganything contained in this Act, the Slate Government may provide anoption for payment of tax in a lump sum in respect of luxuries provided insuch marriage hall on such terms and conditions as may be notified by theState Government.

(2) The tax in lump sum specified in sub-section (l) shall notexceed the limit of maximum tax liability as provided in sub-section (1)of section 4.".

9. Amendment of section 16, Rajasthan Act No.9 of ]996.- For theexisting sub-section (1) of section 16 of the principal Act, the following shall besubstituted, namely:-

"( 1) Every registered hotelier shall assess his Iiabil ity under thisAct, and shall furnish return, for such period, in such form and manner,and within such time and with such late fce, not exceeding fifty thousandrupees, for delayed furnishing of returns, as may be prescribed, to theLuxury Tax Officer or to the officer authorized by the Commissioner.".10. Amendment of section 21, Rajasthan Act No.9 of ]996.- The

existing sub-section (2) of section 21 of the principal Act, shall be deleted.

CHAPTERVAMENDMENT IN THE RAJASTHAN STATE ROAD DEVELOPMENT

FUND ACT, 2004

11. Amendment of section 3, Rajasth.an Act No. ]3 of 2004.- In sub­section (2) of section 3 of the Rajasthan State Road Development Fund Act,2004 (Act No. 13 of 2004), for the existing expression "one rupee", theexpression "three rupees" shall be substituted.

CHAPTER VIAMENDMENT IN THE RAJASTHAN STAMP ACT, 1998

]2. Amendment of the Schedule, Rajasthan Act No. 14 of ]999.- In theSchedule to the Rajasthan Stamp Act, ]998 (Act-No. 14 of 1999),-

(i) in Article 3, for the existing expression "One hundred rupees.",appearing under Column No.2, the expression "Three hundredrupees." shall be substituted;

25

Page 55: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

(ii) in Article 4, for the existing expression "Ten rupees.", appearingunder Column No.2, the expression "Twenty rupees." shall besubstituted;

(iii) in clause (d) of Article 5, for the existing expression "0. L % ofthe amount of loan or debt.", appearing under Column No.2, theexpression "0.15 % of the amount of loan or debt." shall besubstituted;

(iv) in clause (a) of Article 6 , for the existing expression "0.1percent of the amount of loan or debt.", appearing under ColumnNo.2, the expression "0.15 percent of the amount of loan ordebt." shall be substituted;

(v) after the existing Article 13 and before the existing Article 14,the following shall be inserted, namely:-

0.25 percent of theamount securedsubject to maximumof rupees 25000/-.";

"13-A. Bank Guarantee, that is tosay, guarantee deed executedby a bank as a surety to securethe, due performance of acontract or the due dischargeof a liability.

(vi) after the existing Article 35 and before the existing Article 36,the following shall be inserted, namely:-

"35-A. Licence relating to arms orammunitions, that is to say,document evidencing thelicence or renewal of licencerelating to arms orammunitions under theprovisions of the Arms Act,1959 (Central Act No. 54 of1959),-(a) Licence relating to

following arms:-(i) Revolvers or pistols

(ii) Rifles

(iii)DBBL Weapons(iv) SBBL Weapons(v) ML Weapons

(b) Licence relati ng to arms orammunitions on following

26

Three thousandrupees.One thousand fivehundred rupees.One thousand rupees.One thousand rupees.Five hundred rupees.

Page 56: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

Forms as set out inSchedule III to the AnTIsRules, 1962:-(i) Form Xl(ii) Form XII(iii)Form XIII(iv) Form XIV

- !

(c) Renewal of licence relatingto following arms:-(i) Revolvers or pistols(ii) Rines

(iii)DBBL Weapons(iv) SBBL Weapons(v) ML Weapons

(d) Renewal of licence relatingto arms or ammunitions onfolIowing Forms as set out

<, ;

in Schedule III to the ArmsRules, 1962:-(i) Form XI

(ii) Form XII

(iii)Form XIII(iv) Form XIV

Ten thousand rupees.Ten thousand rupees.Five thousand rupees.Three thousandrupees.

One thousand rupees.Seven hundred fi ftyrupees. .Five hundred rupees.Five hundred rupees.One hundred rupees.

Threerupees.Three

thousand.thousand'

rupees.Two thousand rupees.One thousandrupees.";

(vii) in clause (a) of Article 44, for the existing expression "Fiftyrupees.", appearing under Column No.2, the expression' "Onehundred rupees." shall be substituted;

(viii)in clause (b) of Article 44, for the existing expression "Fiftyrupees.", appearing under Column No. 2, the expression "Onehundred rupees." shall be substituted;

(ix) in clause (c) of Article 44, for the existing expression "Onehundred rupees.", appearing under Column No.2, the expression"Two hundred rupees." shall be substituted;

(x) in clause (d) of Article 44, for the existing expression "Onehundred rupees.", appearing under Column No.2, the expression"Two hundred rupees." shall be substituted; and

27

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·(xi) for the existing clause (a) of Article 48, the following shall besubstituted, namely:-

"(a) where the release deed IS

executed by or in favour of afamily member. Five hundred rupees.

Explanation.- "familymember" means husband, wi fc,son, daughter, father, mother,brother, sister, wife or children ofpredeceased brother, husband orchildren of predeceased sister,wife of a predeceased son andchildren of a predeceased son orpredeceased daughter.".

CHAPTEU. VIIAMENDMENT IN THE RAJASTHAN FINANCE ACT, 20]4

-13. Amendment of section 56, Rajasthan Act No. ]4 of 20]4.- In sub­section (1) of section 56 of the "Rajasthan Finance Act, 2014 (Act No. 14 of2014), after the existing expression "purchase of such goods" and before theexisting expression ", at such rates", the expression "by such dealer" shall beinserted.

28

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STATEMENT OF OBJECTS ANI) I{EASONS

THE RAJASTHAN VALUE ADDED TAX ACT, 2003

Sub-section (5) of Section 24 of the Rajasthan Value Added Tax Act, 2003 .provides that assessments should be made within two years from the end of therelevant year. Large number of cases of mismatch of Input Tax Credit has occurredin the assessment year 2011: 12. In order to minimise the cases of mismatches ofInput Tax Credit in assessments for the assessment year 2012-13, opportunity wasgiven to dealers to view their returns and rrc mismatch and then to revise theirreturns to reduce mismatch. For this purpose, last dale of filing of returns andrevision of returns for the year 2012-13 was extended up to 151h September, 20 J 4 ..This has caused delay in starting the assessments for the year 2012- J 3. Thereforethe time limit IDr the assessment of the year 2012-13 has been proposed to beextended from 31.03.2015 to 30.06.2015.

Due to the advancement in information technology, e-commerce has becomean important mode of sale or purchase of goods. With a view to collect informationregarding such businesses so that liability to tax under the Rajasthan Value AddedTax Act, 2003 may be ascertaineu, an enabling provision is sought to be made.Accordingly, a new section 801\ is proposed to be inserted in the said Act.

THE-RAJASTHAN TAX ON ENTRY OFGOODSINTO LOCAL AREASACT, 1999

With a view to have common return under the different Acts administeredby the Commercial Tax Department and to have uniformity in the process of filingof return with the provisions of the Rajasthan Value Added Tax Act, 2003,amendments in section 12 and 35 of the Rajasthan Tax on the Entry of Goods intoLocal Areas Act, 1999 are proposed.

THE RAJASTHAN TAX ON LUXURIES (IN HOTELS AND LODGINGHOUSES)ACT, 1990

Presently luxuries provided in a Marriage Halls are taxable under theRajasthan Tax on Luxuries (In lIotels and Lodging Houses) Act, 1990 as themarriage hall falls within the definition of I lotel under clause (g) of sub-section (I)of section 2 of the said Act. In order to provide for an option of composition of taxto the proprietors of marriage halls, an enabling provision is sought to be made aswell as the word 'marriage hall' is also proposed to be defined. Accordingly a newclause (ja) in sub-section (I) of section 2 and a new section 4A arc proposed to beinserted.

29

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The services of spa and massage are also being provided by the hotels,therefore it has been proposed to include spa and massage in the definition ofluxury provided in a hotel.

With a view to have common return under the different Acts administeredby the Commercial Tax Department and to have uniformity in the process of filingof return with the provisions of the Rajasthan Vallie Added Tax Act, 2003,amendment in sections 16 and 21 of the said Act has been proposed.

THE RAJASTHAN STATE ROAD DEVELOPMENT FUND ACT, 2004

Sub-section (2) of section 3 of the Rajasthan State Road Development FundAct, 2004 provides the maximum limit of rate of cess under the said Act. Presentlythe maximum limit of rate of cess is one rupee per litre. The maximum rate isproposed to be raised to three rupees per litre. Accordingly sub-section (2) ofsection 3 of the said Act is proposed to be amended.

THE RAJASTHAN STAMP ACT, 1998

Article 3 of the Schedule to the Rajasthan Stamp Act, 1998 is proposed to beamended to increase the stamp duty on the Adoption Deed from one hundredrupees to three hundred rupees.

Article 4 of the Schedule to the said Act is proposed to be amended toincrease the stamp duty on the Affidavit from ten rupees to twenty rupees.

Clause (d) of Article 5 of the Schedule to the said Act is proposed to beamended to increase the rate of stamp duty on an agreement or memorandum of anagreement relating to secure the repayment of a loan or debt made by a bank orFinance Company from 0.1 percent to 0.15 percent of the amount of loan or debt.

Clause (a) of Article 6 of the Schedule to the said Act is proposed to beamended to increase the rate of stamp duty on an agreement or any other documentrelating to the deposit of title deeds, pawn or pledge by way of security for therepayment of money advanced or to be advanced by way of loan or an existing orfuture debt if such loan or debt is repayable on demand or more than three monthsfrom the date of the instrument evidencing the agreement or proof of deposit oftitle deeds, from O.J percent to 0.15 percent.

A new Article 13-A is proposed to be inserted in the Schedule to the saidAct to provide for a separate and specific rate of stamp duty on Bank Guaranteeexecuted by a Bank as a surety to secure the due performance of a contract or thedue discharge of a liability.

30

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A new Article 35-A is proposed to be inserted in the Schedule to the saidAet to provide for stamp duty on document evidencing the licence or renewal oflicence relating to arms or ammunitions under the provisions of the Arms Act,] 959.

Article 44 of the Schedule to the said Act is proposed to be amended toincrease the rate of stamp duty on power of attorney-

(a) when executed for the sole purpose of procuring the registration of oneor more documents in relation to a single transaction or for admitting execution orone or more such documents from fifty rupees to one hundred rupees;

(b) when authorising one person or more to act in single transaction otherthan the case mentioned in clause (a) from fifty rupees to one hundred rupees;

(c) when authorising not more than five persons to act jointly and severallyin more than one transaction or generally from one hundred rupees to two hundredrupees;

(d) when authorising -more than five persons but not more than ten personsto act jointly and severally in more than one transaction or generally from onehundred rupees to two hundred rupees.

Clause (a) of Article 48 of the Schedule to the said Act is 'proposed to besubstituted to increase the stamp duty from rupees 100/- to rupees 500/- as weJl asto define family members so as to clearly specify the relatives, a Release Deedexecuted in favour of whom shall be eligible to be stamped at the rate specified inthe said clause. .

THE I~A.JASTHAN FINANCE ACT, 2014

Section 56 of the Rajasthan Finance Act, 2014 empowers the StateGovernment to levy Infrastructure Development Cess on sale or purchase ofspecified goods and at specified rate, but it does not empower the StateGovernment to levy cess on specified class of dealers. Therefore, an enablingprovision has been proposed to empower the State Government to levy cess onspecified class of dealers.

The Bill seeks to achieve the aforesaid objectives.

Hence the Bill.

~ffiT,·..;)

Minister Inehargc.

31

Page 61: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

~ ~ JiCl1v5G 207 ~ (gUS (1) ~ 3lcrTICJ~(i IHICJiaft'lI '(I~'llql~..:J

1H6)G'll eta Rl4lI~~r

[~.q.12(23)fikom/2015 RCI1iCfl 09.03.2015

mn, ~4q'(]..:J

~ *" {lu~qIN Ji~)C\~ ;rl {10ifm fctm ~, 2015

~ fcll'ij ;a CI f(i ~ 3iCI d I(i ~ ij;- q~:qf(1 ~ ij;- m=a-m *" 3iCJi L0;C\~ , ~

207 ell (SJUS (1) *" .mfta:r 3Cf(f ~ cnT (10i'fm fctmm -;R-

~:~ JtR- QilfNd. fct;<)- ~ ~ ~Q)IR~T ~ 61

32,

Page 62: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

MEMORANDUM REGARDING DELEGATED LEGISLATION

Clause 5 of the Bill, which seeks to substitute sub-section (I) of section12 of the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999, shall, if

, enacted, empower the State Government to prescribe the period, form, mannerand time in which return shall be furnished by a registered dealer and the latefees which shall be payable for delayed furnishing of returns.

Clause 9 of the Bill, which seeks to substitute sub-section' (I) of section16 of the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990,shall, if enacted, empower the State Government to prescribe the period, form,manner and time in which return shall be furnished by a registered hotelier andthe late fees which shall be payable for delayed furnishing of returns.

The delegation is of norma] character and relates to the matters of detail.

,~mt,Minister ]ncharge.

33

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1. EXTRACTS TAKEN FROM THE RA.JASTHAN VALUE ADDEDTAX ACT, 2003(Act No. ~ of 2003)

. XX XX XX XX

24. Assessment> (1) to (4) XX xx xx(5) No assessment order under this section shall be passed after the expiry

of two years from the end of the relevant year. However, the Commissioner mayfor reasons to be recorded in writing, extend such time limit in any particularcase by a period not exceeding six months.

. (6) xx xx xx

XX XX XX XX

2. EXTRACTS TAKEN FROM THE RAJASTHAN TAX ON EN'fRY OFGOODS INTO LOCAL AREAS ACT, 1999

(Act No. 130f 1999)

XX XX XX XX

12. Returns and Assessment> (I) Every registered dealer and such otherperson as may be required by notice to do so by the assessing authority shallfurnish a return to the assessing authority at such intervals within such periodand in such manner containing such particulars as may be prescribed.

,

(2) Before any dealer submits any return under sub-section (1), he shalldeposit tax payable by him on the basis of his books of accounts reduced by anytax already paid under the provisions of this Act and shall furnish along with thereturn satisfactory proof of the payment of such tax and after the finalassessment is made, the amount of tax so paid shall be deemed to have beenpaid towards the tax finally assessed.

(3) to (9) XX

XX

xx xxXX XX XX

35. Offences and penalties> (1) Where any person,-(a) being a dealer in goods fails to submit a return as required by the

provisions of this Act or the Rules made thereunder; or(b) being a person obliged to get himself registered under this Act

does not get himself so registered; or(c) fails to pay within the time allowed any tax assessed on him or­

any penalty levied on him under this Act; or(dt fails to keep true and complete accounts of import of goods into

the local areas; or(e) fails to comply with any notice issued under the Act; or

34

Page 64: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

(f) fails to submit a statement as required under the Act; or(g) fails to issue a sale bill or cash memorandum in accordance with

the provisions of section 29;

the assessing authority may direct such person to pay a penalty, whichshall not be less than rupees one thousand but which may extend torupees five thousand.(2) Any person who,-

(a) wilfully submits an untrue return, or not being already anassessee under this Act, fails to submit a return as required bythe provision of this Act or the rules made thereunder; or

(b) wilfully submits an untrue statement, required under the Act; or(c) fraudulently evades the payments of any tax assessed on him or

other amount due from him under this Act; or(d) wilfully acts in contravention any of the provisions of this Act or

.the rules made thereunder;

shall on conviction, in addition to the recovery of any tax that may be duefrom him, be punishable with simple imprisonment which may extend totwelve months and with fine which shall not be less than five thousandrupees but which may extend to fifty thousand rupees or with both andwhen the offence is continuing one with a daily fine not exceeding onehundred rupees during the period of the continuance of the offence.

xx xx xx xx3. EXTRACTS TAKEN FROM THE RAJASTHAN TAX ON LUXURIES

•(IN HOTELS AND LODGING HOUSES) ACT, 1990(Act No.9 of] 996)

XX XX XX XX2. Definitions.- (I) In this Act unless the context requires otherwise,-

(a) to (h) XX XX XX

(i) "Luxury provided in a Hotel" means accommodation (such asroom or other place or lawn etc. by whatever name called) andother services including air-conditioning, coolers, heaters,geysers, television, radio, music, entertainment, extra beds, linenarticles and the like in a hotel, for which the rate of charges perday or part thereof is seven hundred fifty rupees or more;

ExpJanation.- (I)Day shall include pari of the day.

(II) Room shall include the lawn.XX XXU)to(v) XX

. 35

Page 65: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

(2) to (1.6) xxxx

xxXX

xxXXxx

16.Filing of rcturn.- (I) Every registered hotelier shall furnish return forsuch period, in such form and manner, within such lime, and to such authority,as may be prescribed.

xxxxXX

21. Imposition of Penalties> (1) XX xx

xxXX

XX

(2) to (3) XX

XX

(2) If the Luxury Tax Officer in the course of any proceeding under thisAct, is satisfied that any hotelier has without reasonable cause failed to furnishthe return under sub-section (1) of section 16 within the time allowed, he maydirect that such hotelier shall pay by way of penalty in addition to thc amount ofthe tax, if any, payable by him, rupees fivc per day for the period during whichthe default in furnishing of such return continues but not ·cxcccding in theaggregate twenty-five percent of the tax assessed for the period to which thereturn relates.

(3) to {8) XXXX XX

XX XXXX XX

4. EXTRACTS TAKEN FROM THE RAJASTHAN STATE ROADDEVELOPMENT FUND ACT, 2004

(Act No. 13 of 2004)XX XX .XX XX

3. Levy and collection of cess.- (1) XX XX XX(2) The cess leviable under sub-section (1) shall be at such single point in

the series of successive sales in the State, as may be prescribed and shall be­levied at such rates, not exceeding one rupee per litre, as may bc notified by theState Government in the Official Gazette.

(3) to (5) XX

XX XX

XX XX

XX XX

5. EXTRACTS TAKEN FROM THE I~AJASTHAN STAMP ACT, 1998"(ActNo. 14 of 1999)

XX XX XX XXTHESCIJEDULE(Sec Section 3)

Description of Instrument1

Proper Stamp Duty2

1. to 2. XX XX XX

36

Page 66: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

3. Adoption Deed, that is to say, any instrument(other than a wi II) recording an adoption orconferring or purporting to confer anyauthority to adopt.

4. Affidavit including an affirmation ordeclaration in the case of persons by lawallowed to affirm or declare instead ofsweanng.Exemptions: Affidavit or declaration In

writing when made,-(a) as a condition of enrolment in the Indian

Army or the Indian Air Force;(b) for the immediate purpose of being filed or

used in any court or before the officer orany court; or

(c) for the sole purpose of enabling any personto receive any pension or charitableallowance.

5. Agreement or memorandum of anagreement-(a) to (c) XX XX(d) if relating to secure the repayment of a

loan or debt made by a bank or FinanceCompany;

(c) to (g) XX XX6. Agreement or any other document

(memorandum etc.) relating to the depositof title deeds, pawn or pledge i.c. anydocumentary proof relating to:-

(1) the deposit of title-deeds orinstruments constituting or being evidence ofthe title to any property whatever, other than amarketable security, or .

(2) the pawn or pledge of movableproperty, where such deposit, or pledge hasbeen made by way of ~ecurity for therepayment of money advanced or to beadvanced by way of loan or an existing orfuture debt,-{a) if such loan or debt is repayable on

37

One hundred rupees.

Ten rupees.

XX0.1% of the amount ofloan or debt.

XX

0.1 percent of the

Page 67: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

demand or more than three months fromthe date of the instrument evidencing theagreement or proof of deposit of titledeeds.

(b) if such loan or debt is repayable not morethan three months from the dale of suchinstrument.

Exemption: Instruments of pawn or pledge ofagricultural produce, ifunattested.

7. to 43. xx xx44. Powcr of Attorney- (as defined by section

2(xxx), not being a Proxy,-(a) when executed for the sole purpose of

procuring the registration of one or moredocuments in relation to a singletransaction or for admitting execution ofone or more such documents;

(b) when authorising one person or more toact in single transaction other than thecase mentioned in clause (a); .

(c) when authorising not more than fivepersons to act jointly and severally inmore than one transaction or generally;

(d) when authorising more than five personsbut not more than ten persons to actjointly and severally in more than onetransaction or generally;

(e) to (1) xx xx45. to 47. xx xx48. Release, that is to say any instrument, (not

.being such 'a release as is provided for bysection 26(2), whereby a co-owner, co-shareror co-parcener renounces his interest, share,part or claim in favour of another co-owner,co-sharer or co-parcener,-(a) If the release deed of an ancestral property

or part thereof is executed by or in favourof brother or sister (children ofrenouncer's parents) or son or daughter orson of predeceased son or daughter of a

38

amount of loan or debt.

I lalfthe duty payableunder clause (a) for theamount secured.

xx

Fifty rupees.

Fifty rupees.

One hundred rupees.

One hundred rupees.

xxxx

One hundred rupees.

Page 68: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

I~I

JI

predeceased son or father or mother orspouse of the repouncer or the legal heirsof the above reratives.

(b) in any other case.

49. to 58.XX

xx xxxx

Same duty as onconveyance (No.2 J) forthe amount equal to themarket value of theshare, interest, part orclaim renounced.

XXxx xx

6. EXTRACTS TAKEN FROM THE RA.JASTHAN FINANCE ACT, 2014(Act No. 14 of2014)

XX XXXXXX

56. Levy and collection of cess.- (J) Subject to the other provisions. ofthis Chapter and the provisions of the Central Sales Tax Act, 1956 (Ceritral ActNo.74 of 1956), with effect from such date as the State Government may, bynotification in the Official Gazette, specify, there shall be levied and collected acess on sale or purchase of such goods, at such rates, not exceeding six per centof the sale or purchase price of the goods, as may be notified by the StateGovernment.

(2) xx XXxx xx XX

39

XX

xx

Page 69: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

~ 'lTGf--q:::;;r RAJASTHAN GAZETTEExtraordinary

IPu6IirIid 6y .ftutliority

~ 9. 't1~'1ql'(~ 1937~ 31.2015Bhadra S, Monday. Saka 1937-Augusl 31.2015

~ 4 ("if)\ltJ-~ (II)

~ flxCf>lx cr.m 3Rl ~ ~ mxr \Jl'"RT fct;<) TP)

~arorcmT~1PUBLIC WORKS DEPARTMENT

NOTIFICATIONJaipur, August 31, 2015

S.D. 129.- Inexercise of the powers conferred by section 3of the Rajasthan State Road Development Fund Act, 2004 (Act No.13 of 2004), the State Government being of the opinion that it isexpedient in the public interest so to do, hereby makes thefollowing amendments in this department's notification No.F.8(II)PW/94 dated 06.09.2004, as amended from time to time,with effect from 01.09.2015, namely:-

AMENDMENTSIn the table given in the said notification,-(i) in column number 3 against serial number 1, for the existing

expression" Rupee one per Litre", the expression "Rupeeone and twenty five paisa per Litre" shall be substituted.

(ii) in column number 3 against serial number 2, for the existingexpression" Rupee one per Litre", the expression" Rupeeone and twenty five paisa per Litre" shall be substituted.

[No. F. 8(11) PW/94]By order of the Governor,

Sanjeev Mathur,Deputy Secretary to the Government.

155Government Central Press, Jaipur.

Page 70: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

,-

.L.

~ ~--q?J RAJASTHAN GAZETTEExtraordinary

1Pu6lisliea6y flutliority

3Blt::llIOI 24, sj4IC'1ql'(wet 1937 ~'ft4l"( 15, 2015Agrahayana 24, Tuesday,Saka 1937-December 15,2015

1WT 4 (If)~-~ (rr)

~ fi\!CbI\! ~ 3l'Xl ~ ~ 6RT ~ FcP4 7l<l~~Cl~~1Public Works Department

NotificationJaipur, December 15,2015

S.O. 178.- In exercise of the powers conferred by section 3 of theRajasthan State Road Development Fund Act, 2004 (Act No. 13 of2004), the State Government being of the opinion that it is expedient inthe public interest so to do, hereby makes the following amendments inthis department's notification No. F.8(ll)PW/94 dated 06-09-2004, asamended from time to time, with effect from 16.12.2015,namely:-

AMENDMENTS

. ,

In the table given in the said notification,-

(i) in column number 3 against serial number 1, for the existingexpression "Rupee one and twenty five paisa per Litre", theexpression "Rupee one and fifty paisa per Litre" shall besubstituted. .

(ii) in column number 3 against serial number 2, for the existingexpression" Rupee one and twenty five paisa per Litre", theexpression " Rupee one and fifty paisa per Litre" shall besubstituted.

[F. 8(11) PW/94 ]

By Order of the Governor,Antar SinghNehra,

Joint Secretary to the Government.

233Government Central Press, Jaipur

Page 71: I .. ~ i '1rs:: 15. ~. m 1926 - ~ 6, 200

~ ~--q:::;r MJASTHAN GAZETTEPc! 'll t'4 iCf> ExtraordinaryI ..... -, ....

: ~ 25, ~wClI;( ~ 1937-~ 15, 2016Pausa 25, Friday, Saka /937-January 15,2016

WI 4 (~T)rm_::r;TTI?" (II) ~ ,

.;# ~ '-.)"1 ~_.'V

~ ~ "ff2lT 3Rl ~ ~ aRT ~ fcm) ~

~~"ff2lT~1

PUBLIC WORKS DEPARTMENTNOTIFICATION

Jaipur, January 15,2016S.O. 189 .- In exerciseofthe powers conferred by section 3. of the

-Rajasthan State Road- Development Fund Act, 2004 (ActNo. 13 of2004), the State Government being of the opinion that it is expedient inthe public interest so to do, hereby makes the following amendments inthis department's notification No. F.8(1l)PW/94 datecI-06-09-2004, asamended from time to time, with effect from 16-01-2016/n3rileIy:-

• I

AMENDMENTS

In the table given in the said notification,- .(i) in column number 3 against serial number 2, for the existing -

expression" Rupee one and fifty paisa per Litre", the expression" Rupee one and seventy five paisa per Litre" shall be substituted.

~I!

(No. F. 8(11) PW/94],-

By Order ofthe Governor,Sunil Jaisingh,

Deputy Secretary to the Government.

,.

251Government Central Press, Jaipur.