Section 12 in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
12. Special provisions for last return in certain cases.
- Where the certificate of registration granted to an employer is cancelled under rule 5, the last return to be furnished by such employer shall be for the period commencing on the first day of the year, the quarter or the month as the case may be, in which the certificate is so cancelled and ending on the day on which such employer has ceased to be an employer.[13. Payment of tax, interest, penalty and composition by the employer. - An employer required to pay tax, interest, penalty and composition amount shall make such payment in the concerned treasury or the bank authorised to receive money on behalf of the State Government by means of a challan in Form PT 12, or through a demand draft or a crossed cheque drawn in favour of the prescribed authority concerned, drawn on any bank authorised by the State Government or by depositing the amount in cash in the office of the prescribed authority.] [Substituted by Notification dated 23-1-2003 (27-1-2003).]
