Section 5A in Rajasthan Entertainments and Advertisements Tax Act, 1957
5A. Procedure for payment of advertisement tax to State Government.
(1)Subject to other provisions of this Act, the proprietor shall at such time and in such manner as may be prescribed, forward to the [prescribed authority] [Substituted for 'Prescribed officer' by Act No.' 8 of 1998.] a return stating the total number of advertisements exhibited at a show and shall at the prescribed time pay to the [prescribed authority] [Substituted for 'Prescribed officer' by Act No.' 8 of 1998.] the amount of tax for that show.(2)The proprietor shall maintain such records in such manner and in such form as may be prescribed.
