Amendments in Maximum limit of Cess Rate

RARITY — AST | RAJASTHAN GAZETTE fasrata Extraordinary STREETS WepTTeTet Published by Authority Chaitra 11, Wednesday, Saka 1937—April 1, 2015 worn far Asa & ste | fae (eat arsc) ferret (q7-2) SRT DRAGR, Biter 1, 2015 fifa aera, Pra wee Fees at agaic flake ot ater 2015 Hl We Be, WERT Wear al yenel esr fea Ta &— Tareas far afiierr, 2015 (eae weer At seqaia ate 01 3a, 2015 al Ud BS) facta ad 2015-16 & fat ted aan & fader weak a ward at & far used ara oRaa ax sf8ierrH, 2003, tweed eat eat a are a waer ot aq HfBicra, 1999, are 3ikt afaca sea s0et art & Taw afar Fea 1 Uni Fae 1. Sica am.- sa xiii ar at Werewea Pa HRI, 2015 Fl 10. 1996 & teen afte a. 9 ff UAT 21 aT Fern sreetr sears 5 1. 2004 & Teena aise A. 13 A AT 3 OT Weentea & ari Sea 6 Wasa TCT sierra, 1998 A Aewtear 12. 1999 & Ueretet saa a. 14 A arg ar BMGe.- Taree Tea ara, 1998 (1999 a Mea a. 14) ht sepa a - (i) Haqede 3 a, eae G2 & aries art froma aiteate “wa at ead” a eer we Hieaia “det at eae" wieentta hr arent; way" wideata br area; frame sitet “Sa oa wor At tna wT Ou! Wawa" a Eat oT Hikes “Sare AT aT AT Tae a 0.15 Ufawa" weenie hr ores; feast sffeaie "Sat a aor hl That aT Ot ‘Rese hip Z bipaie wieph Ue £8 bleh we fern kp kh pievh ‘be ip wih kp ate Bleph igye ‘gue ‘Lue 12 diets Late) Pollak} pe DYE ‘Yell kp Pallet eis phe | Ip, eipoiepe ‘Melle [> PhliedPYS phe (2 wba, boigyie th bie? he Bibb, Qibolele biehbl lle art 4 (@) Wea Wel-Wa, sel 1, 2015 1(190) LAW (LEGISLATIVE DRAFTIG) DEPARTMENT (GROUP-ID Notification Jaipur, April 1, 2015 No. F. 2 (24) Vidhi/2/2015.-In pursuance of Clause (3) of Articale 348 of the Constitution of India, the Governor is pleased to authorize the publication in Rajasthan Gazett of the Following translation in English language of Rajasthan Vitt Adhiniyam, (Authorized EnglishTranslation) THE RAJASTHAN FINANCE ACT, 2015 [Received the assent of the Governor on the 1* day of April, 2015] A Act further to amend the Rajasthan Value Added Tax Act, 2003, the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999, the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990, the Rajasthan State Road Development Fund Act, 2004, the Rajasthan Stamp Act, 1998 and the Rajasthan Finance Act, 2014 in order to give effect to the financial proposals of the State Government for financial year 2015-16 and to make certain other provisions. Be it enacted by the Rajasthan State Legislature in the Sixty-sixth Year of the Republic of India, as follows:- CHAPTERI PRELIMINARY 1, Short title.- This Act may be called the Rajasthan Finance Act, 2015. 2. Declaration under section 3, Rajasthan Act No. 23 of 1958.- In pursuance 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 public interest that provisions of unt 4 (&) WEI Wawa, We 1, 2015 1(14) 8. Insertion of section 4A, Rajasthan Act No. 9 of 1996.- After the existing section 4 and before the existing section 5 of the Principal Act, the following shall be inserted, namely:- “4A. Payment of lump sum in lieu of tax.- (1) Notwithstanding anything contained in this Act, the State Government may provide an option for payment of tax in a lump sum in respect of luxuries provided in such marriage hall on such terms and conditions as may be notified by the State Government. (2) The tax in lump sum specified in sub-section (1) shall not exceed 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 1996.- For the existing sub-section (1) of section 16 of the principal Act, the following shall be substituted, namely:- “(1) Every registered hotelier shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner, and within such time and with such late fee, not exceeding fifty thousand rupees, for delayed furnishing of returns, as maybe prescribed, to the Luxury Tax Officer or to the officer authorized by the Commissioner.”. 10. Amendment of section 21, Rajasthan Act No. 9 of 1996.- The existing sub-section (2) of section 21 of the principal Act, shall be deleted. CHAPTER V AMENDMENT IN THE RAJASTHAN STATE ROAD DEVELOPMENT FUND ACT, 2004 11. Amendment of section 3, Rajasthan Act No. 13 of 2004.- In sub-section (2) of section 3 of the Rajasthan State Road Development Fund Act, 2004 (Act No. 13 of 2004), for the existing expression “one rupee”, the expression “three rupees” shall be substituted, Explanation.- “family member” means husband, wife, son, daughter, father, mother, brother, sister, wife or children of predeceased brother, husband or children of predeceased sister, wife of a predeceased son and children of a predeceased son or predeceased daughter.”. CHAPTER VII AMENDMENT IN THE RAJASTHAN FINANCE ACT, 2014 13. Amendment of section 56, Rajasthan Act No. 14 of 2014.- In sub-section (1} of section 56 of the Rajasthan Finance Act, 2014 (Act No. 14 of 2014), after the existing expression “purchase of such goods” and before the existing expression “, at such rates”, the expression “by such dealer” shall be inserted. aren ARRAN, Principal Sectetary to the Government. Government Central Press Jaipur.