Section 23 in The Rajasthan Value Added Tax Act, 2003
23. [ Self Assessment. [Substituted by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]
- Every registered dealer who has furnished, all the returns under the Provisions of Section 21 or audit report as contemplated in Section 73 along with all the returns under section 21, for the year, before issuance of any notice under sub-section (2) of Section 24, shall, subject to the provisions of Section 24, be deemed to have been assessed on the basis of such returns and such audit report, as the case may be.]
