Section 19A(1) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(1)Notwithstanding anything contained in this Act, every panchayat Samiti constituted for a block under the Rajasthan Panchayati Raj Act, 1994, (Act No. 13 of 1994) shall, as from a date notified by the State Government in this behalf (hereinafter referred to as the appointed date), collect within the block, the tax under this Act and for the purposes of such collection -(a)all the provision of this Act shall apply and shall be deemed to have come into force in the block on and from the appointed day.Provided that sections 14,17 and 19 of this Act shall not so apply;(b)the powers exercisable under any provision of this Act by a prescribed authority shall be exercised in like circumstances by the Panchayat Samiti;(c)the power exercisable thereunder by the State Government except those mentioned in sub-section (1) of section 4, sub-section (2) of section 7 and section 18 shall be exercised in like circumstances by the Panchayat Samiti.(d)in section 15 and 16 reference to the State Government shall be construed as including references to the Panchyat Samiti; and(e)references to officers and servants of the State Government shall be construed as including references of officers and servants of the Panchayat Samiti.
