Section 22(2) in The Rajasthan Tax on Professions, Trades, Callings and Employments Rules, 2000
(2)With effect from the commencement of the month immediately succeeding that in which notice is given, the prescribed authority having jurisdiction over the area to which the place of work has been shifted shall exercise all powers and discharge all functions pertaining to the determination and recovery of tax and matter ancillary thereto, in respect of the sender of such notice.
