section 19
Assessment and payment of tax and filing of return
The Rajasthan Finance Act, 2020Tax202030 sections4 chapters
Chapter IV LAND TAX
Statutory text
- (1) Every landholder shall self-assess the tax payable under this Chapter and furnish a return on or before the 30th day of April of each year, or on or before the last day of the month next following the month in which a land becomes taxable, as the case may be, to the assessing authority in the prescribed form and manner.
- (2) The tax assessed under sub-section (1) shall be deposited by the landholder into a Government Treasury or a bank authorised to receive money on behalf of the State Government in such manner as may be prescribed.
- (3) Where landholder discovers any omission or error in any return furnished by him under sub-section (1), he may furnish a revised return within thirty days from the date on which the return becomes due, and the burden of proving that the omission or the error was bona fide, shall be on such landholder.
- (4) Where the return filed under sub-section (1) is incomplete or the assessing authority is not satisfied with the correctness of the return, he shall, by notice in writing, require the landholder to produce or cause to be produced such information or documents as he may deem necessary and after affording the landholder a reasonable opportunity of hearing assess the tax by an order in writing and such assessment shall have effect from the 1st day of the period to which the return relates.
- (5) If no notice under sub-section (4) is issued within three year from the date on which the return becomes due, the assessment made, and return filed, under sub-section (1) shall be final and shall not be questioned thereafter in any manner, whatsoever.
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