Section 64 in The Rajasthan Value Added Tax Act, 2003
64. Penalty for other violations.
- Where any person or a dealer-(i)fails to comply with a direction given by any officer or authority appointed or authorised or constituted under this Act; or(ii)violates any of the provisions of this Act or the rules made thereunder for which no specific penalty has been provided elsewhere under this Act or the rules.the assessing authority or any other officer not below the rank of an Assistant Commercial Taxes Officer as authorised by the Commissioner, may direct that such person or dealer [shall pay by way of penalty a sum not exceeding rupees two thousand, and in the case of a continuing default, a further penalty of rupees twenty five for every day of such continuance.] [[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) for the following :-'shall pay by way of penalty, a sum of rupees two thousand, and in the case of a continuing default, a further penalty of rupees fifty for every day of such continuance.']]
