The Government of Rajasthan on March 30, 2022, notifies that the Rajasthan Finance Act, 2022to further amend the Rajasthan Stamp Act, 1998, the Rajasthan Goods and Services Tax Act, 2017, the Rajasthan Value Added Tax Act, 2003 and the Rajasthan Motor Vehicles Taxation Act, 1951.
The following amendments have been made-
•Amendment in section 65 of the Rajasthan Stamp Act, 1998 which specifies revision by the chief controlling revenue authority.
•Amendment in the schedule for section 3 which is an instrument chargeable with duty of the Rajasthan Stamp Act, 1998.
•Amendment in section 174 of the Rajasthan Goods and Services Tax Act, 2017 which specifies repeal and saving.
•Amendment in section 52 of the Rajasthan Value Added Tax Act, 2003 which specifies the power to write off demand.
•Any order made under sub-section (4A) inserted in section 33 and sub-section (3A) added in section 34 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003) by sections 9 and 10 of the Rajasthan Finance Act, 2021 (Act No. 3 of 2021) respectively, in respect of goods subsumed under the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) shall be valid.
•Amendment in section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951 which specifies imposition of tax.
[Notification No. 2(19)Vidhi/2/2022]
