8. Amendment of Section 21, Rajasthan Act No. 4 of 2003.
- For the existing sub-section (1) of Section 21 of the principal Act, the following shall be substituted, namely:-"(1) Every registered dealer shall assess his liability under this Act, and shall furnish return, for such period, in such form and manner, and within such time and with such late fee not exceeding fifty thousand rupees, for delayed furnishing of returns, as may be prescribed, to the assessing authority or to the officer authorized by the Commissioner.".
