Amendment of section 52, Rajasthan Act No. 9 of 2017

In section 52 of the principal Act,-

1. (i) in sub-section (4), for the existing punctuation mark "." occurring at the end, the punctuation mark ":" shall be substituted and after the punctuation mark so amended, the following provisos shall be added, namely:- “Provided that the Commissioner may, for reasons to be recorded in writing, by notification, extend the time limit for furnishing the statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”; and
2. (ii) in sub-section (5), for the existing punctuation mark "." occurring at the end, the punctuation mark ":" shall be substituted and after the punctuation mark so amended, the following provisos shall be added, namely:- “Provided that the Commissioner may, on the recommendations of the Council and for reasons to be recorded in writing, by notification, extend the time limit for furnishing the annual statement for such class of registered persons as may be specified therein: Provided further that any extension of time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner.”