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State of Rajasthan - Section

Section 77 in The Rajasthan Value Added Tax Act, 2003

77. Establishment of check-post on contract basis.

- [(1) Where the Commissioner is of the opinion that without establishing a departmental check-post, it is in the public interest to collect tax on contract basis in respect of all kinds of building stones, marble and granite in all their forms, gitti, bazari, all other goods specified under clause (8) of section 2 and livestock at a particular check-post or for a specified area, he may, through a contract, permit a contractor to collect such tax at such check-post or for such area, at the rates as may be notified under the Act from time to time, in the manner and on such terms and conditions as may be prescribed, for a period not exceeding two years at a time.] [[Sub-section (1) is substituted by Rajasthan Act 4 of 2007, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 10-4-2007, page 1(18). Before the substitution, the sub-section (1) was as under :-'(1) Where the State Government is of the opinion that without establishing a departmental check-post, it is in the public interest to collect tax on contract basis in respect of all kinds of building stones marble and granite in all their forms, gitti, bazari, all other goods specified under clause (8) of section 2 and livestock at a particular check-post or for a specified area, it may direct the Commissioner to collect such tax through a contract at such check-post or for such area, at the rates as may be notified under the Act from time to time in the manner and on such terms and conditions as may be specified, for a period not exceeding two years at a time.']]Explanation. - For the purposes of this section any transaction involving buying, supplying, distributing, carrying or otherwise disposal of the goods or the livestock referred to above, shall be construed to be sale.
(2)[ Notwithstanding any thing contrary contained in any contract under, sub-section (1), a contractor covered by sub-section (1) shall deposit the amount of-
(i)tax collected; or
(ii)the amount of contracted annual tax revenue,
whichever is higher, subject to revision on account of any increase or decrease in the rate of tax or grant of exemption from tax, in such manner and within such time as may be prescribed, and all the provisions of this Act including the provisions of recovery and interest shall, so far as may be, apply to such contractor.
(2A)Notwithstanding anything contained in any rule, judgment, order or any other instrument, the amount of tax payable in accordance with the provisions of sub¬section (2) as amended by the Rajasthan Finance Act, 2009 (Act No. 13 of 2009), if not paid, shall be deposited to the State .Government within two months from the commencement of this Act.] [Substituted by Rajasthan Act No. 13 of 2009, dated 11.8.2009.]
(3)Where the period of a contract entered into sub-section (1) expires and no further contract is awarded, the same contract may be extended by the Commissioner, for a further period of three months or up to the date of the award of the next contract, whichever is earlier, and the extended period shall be governed by the terms and conditions of the original contract.
(4)The contractor shall not collect tax on the goods under subsection (1) exceeding the amount of tax leviable thereon under the provisions of this Act.
(5)Where a contractor violates the provisions of sub-section (4), the Commissioner or any officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner, shall after affording an opportunity of being heard, direct that such contractor shall pay by way of penalty, in addition to the amount of excess tax collected a sum equal to double the amount of excess tax collected by him or any other person on his behalf.
(6)Where a contractor violates any of the terms or conditions of the contract, the Deputy Commissioner may after affording opportunity of being heard and recording reasons in writing, terminate the contract at any time and shall be empowered to recover the full amount of tax as stipulated under the contract from such contractor, as if such amount was a demand of tax under this Act.[Substituted by Rajasthan Act No. 7 of 2009, dated 4.2.2009.]
Section 77 substituted by Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47) [1-4-2006].Legislative Changes.- Section 77 substituted by Rajasthan Act 4 of 2006 [1-4-2006]. Before the substitution, the section was as under;-"77. Establishment of check-post on contract basis.- (1) Where the Commissioner is of the view that without establishment of a departmental check-post, it is in the interest of the State to collect a fixed sum of tax on contract basis, in respect of goods notified under clause (8) of section 2 and livestock at a particular point or for a specified area, he may, through a contract, permit a contractor to collect such tax at such point or for such area, on such terms and conditions as may be specified by him, for a period not exceeding two years at a time.(2) A contractor covered by sub-section (1), shall deposit the fixed amount of tax subject to revision on account of any increase or decrease in the rate of tax or grant of exemption from tax, in such manner and within such time as may be fixed by the Commissioner, and all the provisions of this Act including the provisions of recovery and interest shall, so far as may be, apply to such contractor.(3) Where the period of a contract entered into under sub-section (1) expires and no further contract is awarded, the same contract may be extended for a further period of three months or upto the date of the award of the next contract, whichever is earlier, and the contractor shall accordingly deposit the proportionate amount of tax for such extended period, as directed by the Commissioner.(4) The contractor shall not collect tax on the goods under subsection (1) exceeding the amount of tax leviable thereon under the provisions of this Act.(5) Where a contractor violates the provisions of sub-section (4), the Commissioner or any officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner, shall after affording an opportunity of being heard, direct that such contractor shall pay by way of penalty, in addition to the amount of excess tax collected a sum equal to double the amount of excess tax collected by him or any other person on his behalf.(6) Where a contractor violates any of the terms or conditions of the contract, the Deputy Commissioner (Administration) with the prior approval of the Commissioner may, after recording reasons in writing, terminate the contract at any time and the full amount of contract, after adjusting the amount already deposited as stipulated under the contract, shall be recoverable from such contractor, as if such amount was a demand of tax under this Act and the provisions of recovery of demand shallmutatis mutandisapply.(7) Notwithstanding anything contained in this Act, the Commissioner may by notification direct that no registered dealer shall collect tax in such area and in respect of such goods as are referred to in sub-section (1)."