4. Amendment of section 174, Rajasthan Act No. 9 of 2017.
- After the existing subsection (2) and before the existing sub-section (3) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the following new sub-section (2A) shall be inserted, namely:- i"(2A) Notwithstanding anything contained in sub-section (1), the State Government may, by notification in the Official Gazette, make such provisions as appears to it necessary or expedient, for -(i)making omissions from, additions to and adaptations and modifications of the rules made, notifications and orders issued under the repealed Acts, from such date as may be specified therein;(ii)recovery, exemption, waiver, write off or rebate of tax leviable under the repealed Acts including framing of any scheme for settlement of outstanding dues recoverable under the repealed Acts; and(iii)specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed Acts or any rules made, notifications or orders issued thereunder as may be mentioned in the said notification.".
