Section 6 in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
6. Submission of returns.
(1)Every tobacconist shall furnish a return in form LTT-3 for every quarter by 30th day after the end of each quarter, to his assessing authority.(2)The return shall be signed by the tobacconist or his authorised agent and shall be verified in the manner indicated therein.(3)The return may be presented personally or may be sent by the registered post.(4)The return shall be accompanied by the receipts of deposit of the tax of the quarter to which it relates.
