Amendment of section 6,1 | Short title

In sub-section (3) of section 6 of the principal Act, for the existing expression "a penalty which shall not be less than four times of the amount of tax due" the expression "a penalty as may be specified by the State Government by notification in the Official Gazette, which shall not exceed twenty times of the amount of tax due" shall be substituted.

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 clauses 3, 4, 5, 6, 8, 9, 11, 12, 13, 14, 15, 16, 17 and 18 of this Bill shall have immediate effect under the said Act.