5. Amendment of Section 73, Rajasthan Act No. 4 of 2003.
- For the existing sub-Section (1) of Section 73 of the principal Act, the following shall be substituted, namely:-"(1) Every registered dealer, other than the dealer who has opted for payment of tax under sub-Section (2) of Section 3 or under Section 5 or who files e-returns with prescribed documents or submits returns and documents in soft copy to the assessing authority or the officer authorised by the commissioner, shall, if his turnover exceeds rupees forty lacs in any year, get his accounts in respect of such year audited by an Accountant within the prescribed period from the end of that year and furnish within the prescribed period the report of such audit in the prescribed form duly signed and verified by such Accountant setting forth such particulars and certificates as may be prescribed.Explanation. - For the purpose of this section "AccountantÂ’ means a Chartered Accountant within the meaning of the Chartered Accountants Act, 1949 (Central Act No. 38 of 1949).".
