Section 56B in The Rajasthan Sales Tax Rules, 1995
56B. [ Procedure for collection of tax on contract basis.] [Inserted by Notification dated 25-5-2004, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 25-5-2004, page 9-1, w.e.f. 25-5-2004.]
- Whenever the State Government directs the Commissioner to collect tax in the State on contract basis for a particular check-post or for a specified area under section 79, the following procedure shall be adopted:-(a)The Commissioner shall determine the amount of estimated annual tax revenue for a particular check-post or for a specified area on the basis of the highest annual tax revenue of the immediately preceding three years or of lesser years, as the case may be. When such area and the check-post(s) are contracted out for the first time, the estimated annual tax revenue would be determined by the Commissioner to the best of his judgment. However, in the event of any special circumstances the Commissioner, after recording reasons for doing so, may revise such estimated annual tax revenue. The determination of estimated annual tax revenue by the Commissioner under this clause shall be final.(b)After determination of the estimated annual tax revenue, the Commissioner may direct an officer not below the rank of Commercial Taxes Officer to invite tender for the collection charges as a percentage of the estimated annual tax revenue in respect of the tax to be collected for a particular check-post or for a specified area.(c)On receipt of the directions under clause (b), the authorized officer shall invite tenders for collection of tax for the specified area or check-post. The contents of the tender documents, amount of the security deposit, earnest money etc., and the procedure for awarding of the contract, shall be such as may be specified by the Commissioner from time to time.(d)The officer authorized under clause (b) shall recommend the name of the successful bidder, who has offered for the lowest collection charges, to the Commissioner for authorization to collect tax for a particular check-post or for a specified area.(e)On receipt of the recommendation under clause (d), the Commissioner, if satisfied, may authorize such contractor to collect tax in respect of the specified goods and / or animals for a particular check-post or for a specified area.(f)Whenever, a person brings the goods and / or animals at. such check-post or in the specified area as mentioned above, he shall furnish the information to such contractor in Form ST 33.(g)On receipt of such Form ST 33, and in case the person fails to provide the requisite information in Form ST 33, the contractor shall collect the tax in accordance with the contract, at the rate notified under the Act, and the tax so collected shall be deposited in accordance with clause (i).(h)The contractor shall collect the tax and issue receipts, duly authenticated by the Assistant Commissioner/Commercial Taxes Officer of the area or any other officer authorized by the Commissioner, to the person from whom such tax is collected.(i)The Contractor shall deposit the entire collected tax or the 1 /52nd part of the annual estimated tax revenue whichever is higher on every Monday in the State Treasury or the banks authorized for the purpose through a challan in form ST 10 and in the event Monday being holiday, such amount shall be deposited on the immediately following working day. On completion of the contract period, if it is found that the amount deposited by the contractor is more than annual estimated tax revenue as well as the actual tax collected by him, such excess deposit amount shall be refunded to the contractor;(j)The contractor shall maintain a complete and true account of the tax collected and deposited by him and shall furnish the complete details of the tax collected and deposited in Form ST 34 to the Assistant Commissioner or the Commercial Taxes Officer of the area, within ten days of the end of the month.(k)The collection charges to the contractor as per the contract shall be granted, within thirty days of the submission of the monthly statement in accordance with clause (j), as percentage of the annual estimated tax revenue of the entire tax collected and deposited, whichever is higher; subject to the final adjustment at the end of the contract period.(l)The contractor shall be bound by the provisions of the Rajasthan Sales Tax Act, 1994 and the rules made there under, terms and conditions of the contract and the instructions issued by the Commissioner from time to time. In case of any violation the contract shall be liable to be cancelled by the Commissioner after affording an opportunity of being heard to the contractor in this behalf.(m)In case of any dispute regarding the contract, the contractor may submit such dispute to the Commissioner, whose decision in the matter shall be final.
