Section 22 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
22. Shifting of place of work.
(1)If a holder of a certificate of registration or certificate of enrolment in one area shifts his place of work to another area, he shall within fifteen days of such shifting, give notice thereof to the prescribed authority from whose officer the certificate was issued and shall, at the same time, send a copy of such notice to the prescribed authority exercising jurisdiction over the area to which the place of work is being or has been shifted.(2)With effect from the commencement of the month immediately succeeding that in which notice is given, the prescribed authority having jurisdiction over the area to which the place of work has been shifted shall exercise all powers and discharge all functions pertaining to the determination and recovery of tax and matter ancillary thereto, in respect of the sender of such notice.
