Amendment of section 50, Rajasthan Act No. 9 of 2017

In sub-section (1) of section 50 of the principal Act, for the existing punctuation mark "." occurring at the end, the punctuation mark ":" shall be substituted and after the punctuation mark so amended, the following proviso shall be added, namely:- “Provided that the interest on tax payable in respect of supplies made during a tax period and declared in the return for the said period furnished after the due date in accordance with the provisions of section 39, except where such return is furnished after commencement of any proceedings under section 73 or section 74 in respect of the said period, shall be levied on that portion of the tax that is paid by debiting the electronic cash ledger.”.