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[Cites 0, Cited by 0] [Section 18] [Entire Act]

State of Rajasthan - Subsection

Section 18(1) in The Rajasthan Land Tax Act, 1985

(1)Every land-holder liable to pay tax shall maintain books of accounts and keep proper accounts in regard to his business or land on the basis of which annual value is to be determined and tax is to be assessed under this Act.