Section 9 in Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994
9. Power to make rules.
(1)The Government may, by notification in the official Gazette, make rules for carrying out the purposes of this Act.(2)All rules made under this Act shall be laid as soon as may be after they are so made, before the House of the State Legislature, while it is in session, for a period of not less than fourteen days which may be comprised in one session or two successive sessions and if before the expiry of the session in which they are so laid or in the session immediately following, the House of the State Legislature make any modification in any of such rules or resolves that any such rule should not be made, such rules shall have effect thereafter only in such modified form or be of no effect, as the case may be, so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder.Notifications[Notification Dated 26-3-1999 Published In Rajasthan General Gazette Part IV - C(II) Extraordinary, Dated 26-3-1999, P.515(171)]S.O.466. - In exercise of the powers conferred by section 4 of the Rajasthan Tax on Luxuries (Tobacco and its Products), 1994 (Rajasthan Act No. 11 of 1994), the State Government being of the opinion that it is expedient in the public interest so to do, hereby provides that the rate of tax payable by a tobacconist in respect of cigrettes, cheroots, cigars and cigarillos, shall be 7% of such turnover.Note. - The above rate has been enhanced to 8% vide Notification dated 29-3-2001, Published in Rajasthan G.Gazette pt.IV - C(II) Extraordinary, dated 29-3-2001, p.604.[Notification dated 3-1-2001, Published in Rajasthan General Gazette part IV-C(II) Extraordinary, dated 6-1-2001. p. 393(4)]S.O.307. - In exercise of the powers conferred by section 4 of the Rajasthan Tax on Luxuries (Tobacco and its Products), 1994 (Rajasthan Act No. 11 of 1994), the State Government being of the opinion that it is expedient in the public interest so to do, hereby provides that the rate of tax payable by a tobacconist in respect of Jarda-mixed pan masala including gutka and churi shall be 8%.
