Section 3(1) in The Rajasthan Tax on Luxuries (Tobacco and its Products) Rules, 1994
(1)Every application for registration under section 3 shall be made in form LTT-1 by a tobacconist, accompanied by a treasury receipt of fee of rupees fifty -(a)Within a period of thirty days from the date on which the Act comes into force, if his turnover of receipts exceeds the limit provided in section 3 prior to the commencement of the Act, and(b)in any other case, within a period of thirty days from the date on which a tobacconist first becomes liable to pay tax under the Act.
