6. Amendment of Section 76, Rajasthan Act No. 22 of 1995.
- For the existing Section 76 of the principal Act, following shall be substituted, namely:-"76. Registered dealers to issue bill or cash memorandum. - (1) Every registered dealer shall, for each sale of goods exceeding rupees two hundred in value made by him, issue to the purchaser, a bill or a cash memorandum signed and dated by such dealer or his manager, agent or servant showing such particulars as may be prescribed, and a counterfoil or duplicate of such bill or cash memorandum shall be kept by him.(2)Notwithstanding anything contained in sub-Section (1), where a registered dealer deals exclusively in goods not liable to tax, he shall not be required to issue a bill or cash memorandum.(3)Where a registered dealer contravenes the provisions of sub-Section (1), the assessing authority may either on receipt of any complaint in this behalf or otherwise, after giving such dealer a reasonable opportunity of being heard, direct him to pay by way of penalty a sum equal to five times the amount of tax leviable on the sale in respect to which a bill or cash memorandum has not been issued, or rupees five hundred, whichever is higher.".
