The Rajasthan Finance Act, 2019

This Act may be called the Rajasthan Finance Act, 2019.

In clause

1. (36) of section 2 of the Rajasthan Value Added Tax, 2003 (Act No. 4 of 2003), after the existing Explanation III, the following Explanation IV shall be added, namely:- “Explanation IV.- The amount received or receivable by oil companies for the sale of diesel and petrol to the retail outlets in the State shall be deemed to be equivalent to the price on which the retail outlets sell these commodities to the consumer;”. 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 clauses 3, 8 and 9 of this Bill shall have immediate effect under the said Act.

After the existing sub-section

1. (2) and before the existing sub-section
2. (3) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the following new sub-section (2A) shall be inserted

After the existing section 8 and before the existing section 9 of the Rajasthan Electricity

1. (Duty) Act, 1962 (Act No. 12 of 1962), the following new section 8A shall be inserted

In section 60 of the principal Act, for the existing expression "The Chief Controlling Revenue Authority or the Collector if empowered by the Chief Controlling Revenue Authority in this behalf", the expression "The Collector" shall be substituted.

In the Schedule of the principal Act,-

1. (i) in clause

1. (d) of Article 5, for the existing expression "0.15%" appearing under column No. 2, the expression "0.25%" shall be substituted;
   • (ii) in clause
2. (a) of Article 6, for the existing expression "0.15%" appearing under column No. 2, the expression "0.25%" shall be substituted;
   • (iii) in clause
   • (iii) of Article 21, the existing expression "Subject to a maximum of twenty five crores rupees-" appearing under column No. 2, shall be deleted; and
   • (iv) in Article 58, the existing expression "subject to maximum of rupees 15,000/-" appearing under column No. 2 shall be deleted.

In section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), hereinafter in this Chapter referred to as the principal Act,-

1. (i) in sub-section (1),-
2. (I) for the existing clauses

1. (a) and (b), the following shall be substituted, namely:- "(a) a tax in respect of such vehicles which are not covered by clause (b), (c),
2. (cc) and
3. (d) at such rates as may be specified by the State Government by notification in the Official Gazette which shall not exceed Rs. 2000/- per thousand Kg. of Gross Vehicle Weight or part thereof per year for goods vehicles and Rs. 2000/- per seat per month for passenger vehicles of this State: Provided that where the rates are not specified, on quarterly, half yearly or monthly basis, by the State Government, by notification in the Official Gazette and if the tax is permissible to be paid quarterly, half yearly or monthly, the amount payable shall be equivalent to the one forth, one half or one twelfth respectively of the annual rate of tax;
4. (b) a one time tax in the case of non transport vehicles and in case of such class of transport vehicles, as may be specified by notification in the Official Gazette, at such rates as may be specified by the State Government, by notification in the Official Gazette which shall not exceed 50% of the cost of the vehicle/chassis: Provided that on every transfer of ownership of non transport vehicles mentioned above, an additional one time tax shall be payable at such rates as may be specified by the State Government, by notification in the Official Gazette;";
   • (II) in clause (c), for the existing expression "not exceed Rs. 500/- per seat for 7 days or part thereof in case of passenger vehicles and shall not exceed Rs. 250/- per thousand Kg. Gross Vehicle Weight/Registered Laden Weight", the expression "not exceed Rs. 2000/- per day in case of passenger vehicles and shall not exceed Rs. 2000/- per thousand Kg. Gross Vehicle Weight" shall be substituted;
   • (III) the existing clause
5. (e) shall be deleted; and
   • (ii) in sub-section (2),-
   • (I) the existing expression "or lump sum tax" shall be deleted; and
   • (II) in second proviso, for the existing expression "or clause
6. (e) of sub-section

1. (1) of section 4 or lump sum tax under section 4-C", the expression "of sub-section
2. (1) of section 4" shall be substituted.

In sub-section

1. (1) of section 4-D of the principal Act, for the existing expression "sections 4, 4-B and 4-C", the expression "section 4" shall be substituted.

In sub-section

1. (1) of section 4-E of the principal Act, for the existing expression "sections 4, 4-B and 4-C", the expression "section 4" shall be substituted.

In section 5 of the principal Act,-

1. (i) in sub-section (1),-
2. (I) for the existing expression "section 4, section 4-B and section 4-C", the expression "section 4" shall be substituted;
3. (II) in the first proviso, for the existing punctuation mark ":" appearing at the end, the punctuation mark "." shall be substituted, and the existing second proviso shall be deleted;
4. (ii) in sub-section (2),-
5. (I) the existing expression "or lump sum tax" shall be deleted;
6. (II) in the first proviso, for the existing expression "section 4-B", the expression "clause

1. (a) of sub-section

1. (1) of section 4" shall be substituted;
   • (III) in the second proviso, for the existing expression "section 4-B", the expression "clause
   • (a) of sub-section
2. (1) of section 4" shall be substituted;
   • (iii) in sub-section (3), for the existing expression "clause
   • (b) or
   • (e) of sub-section
3. (1) of section 4 or full tax or first instalment of tax under section 4-C", the expression "clause
   • (b) of sub-section
4. (1) of section 4" shall be substituted; and
   • (iv) in sub-section (4), for the existing expression "section 4 and section 4-B", the expression "section 4" shall be substituted.

For the existing section 7 of the principal Act, the following shall be substituted, namely:- "7. Refund of tax.-

1. (1) When any person who has paid the tax other than one time tax under clause
   • (b) of sub-section
2. (1) of section 4 proves to the satisfaction of the Taxation Officer that the motor vehicle in respect of which such tax has been paid, has not been used for a continuous period of not less than one month since the tax was last paid, he shall be entitled to the refund of an amount equal to 1/12th of the annual rate of the tax paid in respect of such vehicle for each complete month of the period for which such tax has been paid.
3. (2) When any person who has paid one time tax under clause
   • (b) of sub-section
4. (1) of section 4 proves to the satisfaction of the Taxation Officer that the motor vehicle, in respect of which such tax has been paid, has been taken out of the State or has completely been destroyed shall be entitled to the refund of such tax on pro rata basis in the prescribed manner.
5. (3) The Taxation Officer may refund or adjust in the prescribed manner any amount paid in excess of the tax due.".

In section 10 of the principal Act,-

1. (i) in clause

1. (b) of sub-section (1), for the existing punctuation mark ":" appearing at the end, the punctuation mark "." shall be substituted, and the existing proviso shall be deleted;
   • (ii) in clause
2. (a) of sub-section (2), for the existing expression "clause
3. (b) and clause (e)", the expression "clause (b)" shall be substituted; and
   • (iii) in clause
4. (b) of sub-section (2), for the existing expression "exhibited on", the expression "kept in" shall be substituted. The existing sections 4-B and 4-C of the principal Act, shall be deleted.

The existing section 10-A of the principal Act shall be deleted.

In section 10-B of the principal Act, the existing expression ", special token" shall be deleted.

In clause

1. (a) of sub-section

1. (1) of section 11 of the principal Act, the existing expression "or special road tax" shall be deleted.

In sub-section

1. (2) of section 22 of the principal Act,-
   • (i) in clause (b), for the existing expression "exhibiting a token on", the expression "keeping a token in" shall be substituted; and
   • (ii) in clause (bbb), the existing expression "special token" shall be deleted.