Section 34 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
34. Submission of certain records, by owners, etc., of vehicles and boats.
- The owner or other person-in-charge of a goods vehicle or boat shall, in respect of the goods transported by him in such vehicle or boat submit, such return as may be prescribed, to the assessing authority having jurisdiction over the local area in such time and manner as may be prescribed.[34A. Interest on failure to pay tax or other sum payable. - (1) Where a dealer or a person commits default in making the payment of any amount of tax leviable or payable or of any amount of tax, fee, interest or penalty assessed or determined or of any amount or demand otherwise payable, within the specified time under the provisions of this Act or the rules made or notifications issued thereunder, such dealer or person shall be liable to pay interest on such amount at such rate, not exceeding twenty four percent per annum, as may be notified by the State Government from time to time, for the period starting from the day immediately succeeding the date specified for such payment and ending with the day on which such payment is made.(2)The liability to pay interest under the provisions of this section shall also arise from a period which is less than a month.] [Inserted by Rajasthan 5 of 2004. w.e.f. 10-8-2004.]
