Rajasthan Budget 2021-22

Tax Proposals

Covid- 19 has adversely affected all sectors of economic activity such as Industry, Real Estate, Tourism, Commerce, Agriculture etc. This resulted into shortfall of 32% of Budgeted revenue of the State in 2020-21. To add to this problem, Rajasthan’s share in Central Taxes reduced by 14,000 Crores and 94 lac rupees in 2020-21. In spite of this, no new tax is being levied. Efforts are made to provide relief to the tune of approximately 910 Cr. rupees to all sections of the society – Common Man, Farmers, Industrialists, Real Estate players, Traders and Tour operators etc.

1. Common Man

  • 50% rebate on additional One Time Tax on used 2-wheelers and cars.
  • SGST reimbursement to purchasers of e-Vehicles and up-front purchase assistance to buyers of 2-wheeler and 3-wheeler e-Vehicles.
  • Stamp duty on the basis of allotment value instead of DLC rate in respect of Pattas given by Local Bodies.
  • Stamp Duty on intermediate documents executed after 14th July, 2014 will be charged @ 40% of DLC.
  • Stamp duty on gift deed in favour of daughters-in-law will be reduced from 2.5% to 1% in the same lines as daughters.
  • The Stamp duty rebate on release deed is extended to more relatives.
  • No Stamp Duty on Gift deed in favour of grandsons and granddaughters by their grandparents.
  • “Late Sh. Gurusharan Chabra Jan Jagrukta Abhiyan” for awareness on temperance and drug abuse.
  • 100 Cr. Nav Jeevan Kosh for rehabilitation of families involved in illicit liquor making and education of their children.
  • Simplification and online system for various services such as Transport permit and Tax Clearance Certificate, Electricity Duty, refund of Stamp Duty & Registration Fee and Gypsum leases etc.
  • Limit of maximum stamp duty will be 25 Lakhs Rupees in case of Security Bond. Amnesty Scheme from 1st April, 2021 for pending Stamp Duty cases related to bank loans.

2. Farmers

  • Reduction of Mandi Fee, Krishak Kalyan Fee and brokerage to give relief to farmers.
  • 10 % rebate on principal amount and 100 % interest in respect of all pending installments of allottees of agriculture land in Colonisation Areas if a farmer deposits all his pending dues by 30 June, 2021. If he deposits only pending dues up to 30 June, 2021 he will get 100 % rebate in interest.

3. Industry

  • Extension of RIPS-2014 benefits by 2 more years till 31 March, 2023.
  • Amnesty on interest and penalty on pending Land Tax till 30 June, 2021.
  • Inclusion of Gems and Jewellery Bourse in Service Sector of RIPS-2019.
  • Inclusion of Healthcare Sector and API in Thrust Sector of RIPS-2019.
  • Enhancement of employment subsidy from 75% to 90% for Solar and Wind Manufacturing Enterprises under RIPS-2019.
  • Lowering of investment limit from Rs. 50 Cr. to Rs. 25 Cr. for e-Vehicle manufacturers for RIPS-2019 benefits.
  • Inclusion of e-Vehicles charging/swapping stations in Service Sector with Thrust Sector benefits in RIPS-2019.

4. SC/ST Enterprises

  • B.R. Ambedkar SC/ST Enterprises Promotion Special Package under RIPS-2019. SC/ST enterprises will get special benefits such as 50% reduction in investment limit, 200% EFCI, Interest Subsidy or Capital Subsidy and Incubation Centres to promote SC/ST entrepreneurs.

5. Most Backward/ Backward and Tribal Areas Enterprises

  • Special benefits on the lines of Dr. B.R. Ambedkar SC/ST Enterprises Promotion Special Package under RIPS-2019 such as 50% reduction in investment limit, 200% EFCI, Interest Subsidy or Capital Subsidy.

6. Real Estate

  • Reduction of DLC rates of Commercial and Residential properties by 10%.
  • Reduction of Stamp duty from 6% to 4% on flats in multi-storied buildings of value up to Rs. 50 lakh.
  • Reduction of Stamp duty on EWS and LIG under CM Jan Awas Yojna from 1% and 2% to 0.50% and 1 respectively.
  • Anywhere online registration, fixing of DLC rates by technology, GIS based Urban Development Tax (UD Tax) system.

7. Traders

  • A Comprehensive, online and faceless Amnesty Scheme-2021 with exemptions of tax, interest and penalty on various pending disputes related to various repealed Acts such as Sales Tax, VAT, Entry Tax, Entertainment Tax and Luxury Tax. Partial relief in tax for first the time in the State. No monetary ceiling. Valid up to 30th September, 2021. This will be in three phases, early applicants will get more relief.
  • Enhancement of limit of e-way bill from Rs. 50,000 to Rs. 1 lakh.
  • Extension of time limit for rectification of faulty declaration forms/submission of declaration forms.

8. Transporters

  • Transport Amnesty Scheme-2021 till 31st March, 2021 to give relief in pending Motor Vehicle Tax cases. Relaxation in Compounding fee for overloading cases generated by e-Ravanna and reduction of Compounding fee in respect of select traffic offences. Relaxation in tax, interest penalty on destroyed vehicles.
  • 3 years exemption in Motor Vehicle tax for running newly purchased buses in rural areas.
  • 8 slab progressive Motor Vehicle Tax for stage carriage vehicles in other routes.

9. Tourism and Tour operators

  • Reduction of minimum area of Resort and Amusement Park defined under RIPS-2019 as per Building Bye Laws.
  • 100% exemption of monthly tax on AC luxury buses of Tour Operators recognized by IATO and RATO for the period from 1 July 2020 to 30 June 2021.

10. Mining lease Holders

  • Involvement of private players in exploration of minor minerals.
  • Registered agreement holder in respect of Khatedari land will be entitled to get mining lease.

11. Non-Profit Social Institutions

  • Social Security Investment Promotion Scheme: SSIPS-2021 will be launched to give various benefits to non-profit social institutions such as rebate in Stamp Duty, Conversion Charges, Motor Vehicle Tax, etc. A customized package will be given in special cases. No stamp duty will be charged on gift deeds by individual/institutions in favour of these institutions.

FINANCE DEPARTMENT
(TAX DIVISION)

Jaipur, February 24, 2021

In pursuance of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to authorize the publication in the Rajasthan Gazette of the following translation in the English language of Finance Department, Tax Division Notification No. F.12(29)FD/Tax/2021-269 to 271, No. F.4(2)FD/Tax/2021-272 to 287 and Transport Department Notification No. F.6(179)/Pari/Tax/Hqrs/2020-21/1, 2, 3D, 4A, 5, 6, F. 7(47)/Pari/ Rules/H.Q./87/Part/1/1 and F. 7(47)/Pari/ Rules/H.Q./87/Part/1/2 dated February 24, 2021.

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.451.-In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government being of the opinion that it is expedient in the public interest so to do, hereby notifies the following “Amnesty Scheme-2021” for rebate of tax and settlement of outstanding demands and disputes, hereinafter referred to as the scheme, namely:-

1. Short title and operative period.- (1) This scheme may be called the Amnesty Scheme-2021.

(2) The scheme shall come into force with immediate effect and shall remain in force upto 30.09.2021.

2. Application.- The scheme shall be applicable to all dealers or persons having outstanding demand or dispute under any Act in respect of period upto 30.06.2017, except outstanding demand or dispute in respect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution.

3. Definitions.- (1) In this scheme, unless the subject or context otherwise requires,-

(a) “Act” means any of the following Acts:-

(i) The Rajasthan Sales Tax Act, 1954 (Act No. 29 of 1954);

(ii) The Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995);

(iii) The Central Sales Tax Act, 1956 (Central Act No. 74 of 1956);

(iv) The Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003);

(v) The Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 (Act No. 13 of 1999);

(vi) The Rajasthan Tax on Entry of Motor Vehicles into Local Areas Act, 1988 (Act No. 14 of 1988);

(vii) The Rajasthan Entertainments and Advertisements Tax Act, 1957 (Act No. 24 of 1957);

(viii) The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996); and

(ix) The Rajasthan Tax on Luxuries (Tobacco and its Products) Act, 1994 (Act No. 11 of 1994);

(b) “Admitted Tax” means any amount which is admitted by the dealer or person in the return furnished, or in writing before any authority;

(c) “Applicant” means any dealer or person who conveys his willingness for availing benefit under the scheme;

(d) “Assessing Authority” means any officer or authority appointed under the Act;

(e) “Dealer” means any dealer as defined under the Act;

(f) “Declaration Form” means the statutory form or certificate prescribed under the Act for sale or purchase of goods at concessional rate of tax or exemption from tax;

(g) “Department” means the Commercial Taxes Department, Rajasthan;

(h) “Difference Tax” means difference between full rate of tax applicable in the State under the Act and concessional rate or exemption which is applicable on submission of declaration form;

(i) “Dispute” means any case pending in respect of any period upto 30.06.2017 under the Act for which,-

(i) a levy of tax, interest, fee or penalty by an authority appointed or prescribed or authorized under the Act is under any dispute; or

(ii) an assessment, re-assessment on any account, or any other order has been made; or

(iii) an appeal, revision, Writ Petition or Special Leave Petition has been filed; or

(iv) a revision proceeding has been initiated before the Commissioner, Commercial Taxes Department; or

(v) a notice or order has been issued intimating the applicant for payment of tax, interest, fee or penalty; or

(vi) a show cause notice has been issued in any proceeding under the Act requiring payment of any tax, interest, fee or penalty; or

(vii) a proceeding for recovery of tax, interest, fee or penalty has been initiated by or is pending before any authority appointed or prescribed or authorised under the Act;

(j) “Disputed Amount”, means any tax, interest, fee or penalty which is in dispute;

(k) “Outstanding Demand” means any demand pertaining to the Act, which is pending in the Demand and Collection Register;

(l) “Phase” means the period for payment of the amount required as per column number 3 of Table-A, as mentioned in the following Table:-

Table

S. No. Phase Period
1. Phase-I Upto 31.03.2021
2. Phase-II 01.04.2021 to 30.06.2021
3. Phase-III 01.07.2021 to 30.09.2021

(m) “Tax” shall include the composition amount or lump sum in lieu of tax and exemption fee; and

(n) “Total Outstanding Demand or Total Disputed Amount” means the sum total of all outstanding demands or disputed amount pertaining to the dealer or person under any Act.

(2) The words and expressions used in this scheme but not defined shall have the same meaning as assigned to them in the Act to which the outstanding demand or dispute pertains.

4. Benefits under the scheme.- The rebate of tax and waiver of interest, penalty or fee shall be to the extent as mentioned in column number 4 of the Table-A given below on fulfilment of conditions as mentioned in column number 3, for the category of outstanding demand or disputed amount as mentioned in column number 2 of the said table and the conditions mentioned in clause 5 of this Scheme:-

Table-A
For Rebate of Tax and/or Waiver of Interest, Penalty and Late Fee

S. No. Category of outstanding
Demand or disputed amount
Conditions Extent of Rebate of Tax and/or Waiver of Interest, Penalty and Late Fee
1 2 3 4
1. Outstanding demand or disputed amount but excluding those covered under serial number 2, 3, 4 and 5 of this table. (i) Phase-I: The applicant
has deposited 90% of the amount of tax.(ii) Phase-II: The applicant
has deposited 95% of the amount of tax.(iii) Phase-III: The applicant has deposited the 100% amount of tax.
Remaining amount of tax, if any, whole amount of interest, penalty and late fee along with interest accrued upto the
date of order under the scheme.
2. Outstanding demand which relates to declaration forms but excluding those covered under serial number 1, 3, 4 and 5 of this table. (i) Phase-I: The applicant has deposited 20% of difference tax.

(ii) Phase-II: The applicant has deposited 25% of difference tax.

(iii) Phase-III: The applicant has deposited 30% of difference tax.

Remaining amount of difference tax, whole amount of
interest, penalty and late fee, if any, along with interest accrued upto the date of order under the
scheme.
3. Outstanding demand or disputed amount which relates to rate of tax, classification of goods or interpretation of Act, but excluding those covered under serial number 1, 2, 4 and 5 of this table. (i) Phase-I: The applicant has deposited whole amount of admitted tax, if any, along with 50% of disputed tax.

(ii) Phase-II: The applicant has deposited whole amount of admitted tax, if any, along with 55% of disputed tax.

(iii) Phase-III: The applicant has deposited whole
amount of admitted tax, if any, along with 60% of disputed tax.

Remaining amount of disputed tax, whole amount of
interest, penalty and late fee, if any, along with interest accrued upto the date of order under the
scheme.
4. Outstanding demand or disputed amount, which
relates to:(i) evasion or avoidance of tax; or(ii) misuse of declaration
form(s)/Certificate(s); or(iii) unaccounted goods; or(iv) Goods/vehicle in transit, but excluding those covered under serial number 1, 2, 3 and 5 of this table.
(i) Phase-I: The applicant
has deposited the whole amount of tax, along with 20% of the outstanding penalty.(ii) Phase-II: The applicant
has deposited the whole amount of tax, along with 25% of the outstanding penalty.(iii) Phase-III: The applicant has deposited the whole amount of tax, along with 30% of the outstanding penalty.
Whole amount of interest and late fee, if any, along with interest accrued upto the date of order under the scheme and remaining
amount of penalty.
5. Total outstanding demand or disputed amount which
relates exclusively to interest and/or penalty only, and is more than rupees twenty five crore, but excluding those covered under serial number 1, 2, 3 and 4 of this table.
(i) Phase-I: The applicant has deposited 40% of interest and/or penalty.

(ii) Phase-II: The applicant has deposited 45% of interest and/or penalty.

(iii) Phase-III: The applicant has deposited 50% of interest and/or penalty.

Remaining amount of interest and/or
penalty along with interest accrued upto the date of order
under the scheme.

Explanation:

(1) Where any dealer conveys his willingness for availing benefit of the scheme during the period of Phase-I, II or III, as the case may be and deposits the required amount within ten days from the day on which the assessing authority conveys the net amount required to be paid under the scheme or before the last date of the respective Phase, whichever is later, he shall be eligible for the benefit available in the Phase in which he had conveyed his willingness. In case, the dealer fails to deposit the net amount in the time specified above, then he shall be eligible for the benefit under the phase in which he deposits the said amount and in case of continuance of default beyond the operative period of the scheme, he shall not be eligible for any benefit under the scheme.

(2) Where any amount has been deposited prior to issuance of this scheme against the demand after its creation and if option is being submitted for the balance outstanding demand, the amount already deposited, if not specifically mentioned in the challan, shall be adjusted firstly against the liability of tax, then it shall be adjusted against the liability of interest, penalty and late fee, respectively. However, if any amount has been deposited in compliance of any court order, it shall be adjusted accordingly.

(3) Where any dealer or person had applied under Amnesty Scheme-2017, New Voluntary Amnesty Scheme for Entry Tax-2017, Amnesty Scheme for Entry Tax on Motor Vehicles-2017, Amnesty Scheme for Entertainment Tax-2017 or Amnesty Scheme for Luxury Tax-2017 and deposited any amount under the said Scheme(s) but could not avail the benefit under the corresponding scheme for any reason, in such cases, those persons/dealers shall be eligible for benefits under this Scheme and the amount deposited in pursuance of those Schemes shall be adjusted and admissible for benefit under this Scheme.

(4) Where the demand or disputed amount comprises entirely of interest and/or penalty and/or late fee, in such cases, the amount of tax shall be deemed to have been deposited.

(5) Where the demand or disputed amount pertaining to the period upto 30.06.2017 has already been deposited and demand for interest pertaining to the same is leviable but not levied, in such cases the interest payable along with the interest accrued upto the date of order under the scheme shall be waived to the extent as per Table-A above.

(6) For category of demand or disputed amount where the dealer or person is not required to deposit any amount as per Table-A above, in such cases, he may convey the same to the Assessing Authority. In cases where no intimation is received from the dealer or person, the assessing authority may proceed to dispose the case at his own level.

(7) For demands or disputed amount pertaining to declaration forms, where the forms are not submitted upto 30.06.2021, recovery proceedings shall not be initiated within the operative period of the scheme if the dealer submits a security in the form of bank guarantee equal to the amount required to be deposited in phase-III as per column number 3 against serial number 2 of Table-A above upto 15.07.2021.

(8) Where any application for rectification related to the demand, for which the dealer or person intends to opt under this scheme is pending before the assessing authority concerned, then on intimation in writing from such dealer or person, he shall dispose it within seven days of such intimation or upto the operative period, whichever is earlier.

(9) In cases which are in dispute and for which the demand is not outstanding in the Demand and Collection Register (DCR), the amount of tax, interest, late fee and/or penalty shall be deemed to be as per the original assessment order or notice issued in regard of the said dispute. In such cases, the assessing authority concerned shall withdraw the proceeding, if any, pending before himself or submit an application for withdrawal of the case pending before any Court or Tax Board or Appellate Authority, as the case may be, after deposit of prescribed amount as per Table-A above, within the operative period of this Scheme.

(10) Where any concealment, fraudulent or misrepresentation of facts has been made in the returns or books of accounts by the dealer or person, such cases shall not be covered under serial number 3 of the Table-A above.

5. Conditions.- The benefits of this scheme shall be available on the fulfillment of the following conditions, namely:-

(i) The applicant has deposited the amount required as per column number 3 of the Table-A above within the operative period of this Scheme or as per Explanation (1) above, as the case may be;

(ii) The applicant has submitted an application for withdrawal of case, if any, pending before any Court or Tax Board or Appellate Authority, as the case may be, within the operative period of this Scheme; and

(iii) No refund of any excess payment already made shall be allowed due to rebate of tax and/or waiver under this Scheme.

6. Procedure for availing benefit.- (1) To avail the benefit under this scheme, the applicant shall electronically convey his willingness on the Commercial Taxes Department’s website www.rajtax.gov.in regarding the same to the concerned Assessing Authority.

(2) Separate intimation of willingness shall be conveyed for demands/ disputes pending under separate Acts as well as before separate Assessing Authorities.

(3) In case of any dealer or person opting for benefits under this scheme, the Assessing Authority shall electronically convey the details of pending demand(s) and disputed amount against the dealer or person along with the payment to be made in pursuance of this scheme and consequent benefits to be accrued.

(4) The detailed procedure and clarification, if any, for availing benefit under this scheme shall be as notified by the Commissioner, Commercial Taxes Department, Rajasthan.

(5) In case of any dispute regarding the categorization of outstanding demand or dispute under serial number 1 to 5 of Table-A, the decision of Commissioner, Commercial Taxes shall be final.

[No.F.12(29)FD/Tax/2021-269]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.452.-In exercise of the powers conferred by sub-section (2A) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Rajasthan Value Added Tax Rules, 2006, namely:-

1. Short title and commencement.- (1) These rules may be called the Rajasthan Value Added Tax (Amendment) Rules, 2021.

(2) They shall come into force with immediate effect.

2. Amendment of rule 21.- In rule 21 of the Rajasthan Value Added Tax Rules, 2006, hereinafter referred to as the said rules,-

(i) the existing second proviso to sub-rule (1) shall be substituted by the following, namely:-

“Provided further that for the assessments pertaining to any period upto 30.06.2017, the dealer may furnish the declaration forms or certificates upto 30.06.2021.”;

(ii) the existing third proviso to sub-rule (1) shall be deleted; and

(iii) after the existing proviso to sub-rule (8), the following new proviso shall be added, namely:-

“Provided further that the dealer may submit such application pertaining to any period upto 30.06.2017 by 30.06.2021, directly to the assessing authority concerned and the assessing authority shall dispose such application in accordance with the provisions of this sub-rule, at his own level.”.

3. Amendment of rule 40.- In rule 40 of the said rules,-

(i) in sub-rule (1), for the existing expression “within thirty days from the day on which the gross amount of works contract(s) exceeds rupees ten lacs or upto 31.12.2020, whichever is later.”, the expression “within thirty days from the day on which the gross amount of works contract(s) exceeds rupees ten lacs or upto 30.06.2021, whichever is later:” shall be substituted;

(ii) in sub-rule (1), so amended, the following new proviso shall be added, namely:-

“Provided that where the awarder is a Government Department, or a corporation, company, public undertaking, cooperative society, local body, statutory body or autonomous body in which Government has a share capital, it is not mandatory for such awarder to obtain the Awarder Identification Certificate pertaining to any period upto 30.06.2017.”;

(iii) in sub-rule (8A), for the existing expression “within thirty days of the end of the quarter or upto 31.12.2020, whichever is later.”, the expression “within thirty days of the end of the quarter or upto 30.06.2021, whichever is later.” shall be substituted;

(iv) in sub-rule (8B), for the existing expression “within three months from the close of relevant year or upto 31.12.2020, whichever is later.”, the expression “within three months from the close of relevant year or upto 30.06.2021, whichever is later.” shall be substituted;

(v) in sub-rule (11), for the existing punctuation mark “.” appearing at the end, the punctuation mark “:” shall be substituted; and

(vi) in sub-rule (11), so amended, the following new provisos shall be added, namely:-

“Provided that where the awarder is a Government Department, or a corporation, company, public undertaking, cooperative society, local body, statutory body or autonomous body in which Government has a share capital and has not obtained Awarder Identification Certificate, he shall issue duly filled Form VAT-41 manually to the contractor and the contractor shall submit the same to the Assessing Authority concerned:

Provided further that where such awarder has already issued Form VAT-41 manually to the contractor and the contractor has submitted the same to the Assessing Authority concerned on or before 23rd February, 2021, in such cases, fresh Form VAT- 41 shall not be required to be submitted.”.

4. Substitution of Form VAT-41.- The existing Form VAT-41 appended to the said rules shall be substituted by the following, namely:-

“Form VAT-41
[See rule 40(11)]
Certificate of Deduction at Source by Awarder

Form No.
Date of Issue:

Name of Contractor
Registration No. (TIN), if any
Address
Name of the Awarder
Awarder Identification No., if any
Address
Amount paid to the contractor
Amount of TDS

Details of Tax deducted at source by Awarder

S. No. Work Order
Number
Work Order
Date
Nature of
the contract
Gross value of
the contract
Bill No.
& Date
Amount
of the Bill
1 2 3 4 5 6 7

EC No. of
Contractor,
if any
Amount
deducted
at source
Voucher No.
and date of
credit of
payment to the contractor
Gross amount of challan & date on which tax deducted at source was deposited to account of the Commercial Taxes Department Treasury Voucher
Number for
payments made
through AG
adjustment/
GRN/CIN
8 9 10 11 12

It is certified that the above details are complete, true and correct to best of my

knowledge and nothing has been concealed.

Date:
Place:

Signature and seal of the person responsible
for deduction and deposit of the tax

Name of the Department/Office”.

[No.F.12(29)FD/Tax/2021-270]
By order of the Governor,

(Tina Dabi)
Joint Secretary to Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.453.-In exercise of the powers conferred by sub-section (5) of section 4 of the Rajasthan Value Added Tax Act, 2003 (Act No. 4 of 2003), the State Government being of the opinion that it is expedient in the public interest so to do, hereby makes the following amendment in Schedule VI appended to the said Act, with immediate effect, namely:-

AMENDMENT

In Schedule VI appended to the said Act, the existing serial number 7 and entries thereto shall be substituted by the following, namely:-

7. Petroleum Crude 5

[No.F.12(29)FD/Tax/2021-271]
By order of the Governor,

(Tina Dabi)
Joint Secretary to Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.454.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department’s notification numbers F.2(55)FD/Tax/2012-33 dated 12.07.2012, F.4(3)FD/Tax/2018-188 dated 12.02.2018, F.4(3)FD/Tax/2017-113 dated 08.03.2017, F.2(37)FD/Tax/2010-125 dated 08.03.2011, F.4(4)FD/Tax/2020-126 dated 20.02.2020 and F.4(4)FD/Tax/2020-127 dated 20.02.2020, as amended from time to time, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the instruments specified in column number 2 of the table given below shall be reduced and charged at the rate as specified against each of them in column number 3 of the said table:-

Table

S.No. Description of instrument Stamp duty
1 2 3
1. The lease deed of residential site allotted under the Indira Awaas Yojana and Mukhyamantri Gramin B.P.L. Awaas Yojana Nil
2. The lease deed or allotment order issued by the Gram Panchayat under rule 157 or 158 of the Rajasthan Panchayati Raj Rules, 1996 Rs. 100
3. The lease deed or allotment order issued under the Rajasthan Government Grants Act, 1961 (Act No. 20 of 1961) Rs. 100
4. The lease deed or allotment order issued under the Rajasthan Slum Development Policy-2012 Rs. 100
5.

 

The lease deed/sale deed issued/executed under the Chief Minister’s Jan Awas Yojana-2015 or Pradhan Mantri Awas Yojana for,-

(i) dwelling units for Economically Weaker Section

 

0.5% of consideration amount

(i) dwelling units for Low Income Group 1% of consideration amount
6. The lease deed issued/executed under the Rajasthan Township Policy-2010,-

(i) in case of first allotment of plot for residential, institutional, industrial, tourism unit, etc.

at the rate of conveyance on 4

times of the residential
conversion charges.

(ii) in case of first allotment of plot for commercial purpose at the rate of conveyance on 8 times of the residential
conversion charges.
7. The lease deed issued/executed in respect of the land placed at the disposal of the Local Authorities under section 90-A of the Rajasthan Land Revenue Act, 1956 at the rate of conveyance on the amount of premium, development charges,
conversion charges and other charges paid in consideration including interest or penalty, if any, and the average amount of the rent of two years.
8. The lease deed (not covered under any category specified at serial number 1 to 7 above) issued/executed by the State Government, local authorities, public enterprises or any other
Government bodies in respect of land allotted or sold by them.
at the rate of conveyance on the amount of premium and other charges paid in consideration including interest or penalty, if any, and the average amount of the rent of two years.
9. Any lease deed covered by serial numbers 2 to 8, submitted for registration after revalidation. 120% of the stamp duty payable on the original lease deed.

Note:- 1. In case of lease deed/sale deed issued/executed under rule 157 or 158 of the Rajasthan Panchayati Raj Rules, 1996 or the Rajasthan Government Grants Act, 1961 or the Rajasthan Slum Development Policy-2012 or the Chief Minister’s Jan Awas Yojna-2015 or Pradhan Mantri Awas Yojana or the Rajasthan Township Policy 2010, the allottee shall prove to the satisfaction of the Registration Officer that the lease deed/sale deed has been issued/executed under such Act, Rules, Yojana or Policy, as the case may be.

2. This notification shall be applicable on instruments executed or pending for registration or reference before the Sub-Registrar or for adjudication of stamp duty before Collector (Stamps) or any other Court but stamp duty already paid shall not be refunded.

[No. F.4(2)FD/Tax/2021-272]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.455.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department’s notification number F. 4(15)FD/Tax/2014-53 dated 14.07.2014, as amended from time to time, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the following instruments shall be reduced and charged as under:-

S.
No.
Description of the Instrument Stamp Duty Payable at the rate of Conveyance
1 2 3
1. Every intermediary unregistered and understamped instrument executed on the basis of allotment order in respect of land allotted or sold by the State Government, local authorities, public enterprises or any other Government bodies before getting lease deed from the aforesaid authorities. On the 1.5 times of the amount of original allotment instead of market value of the property subject to condition that the authority concerned mentioned in column 2 shall issue a certificate stating therein the number of intermediary unregistered and understamped instruments executed in respect of the immovable property and the leaseholder along with his lease deed shall submit such certificate and copies of unregistered and understamped instruments, before the Registering Officer.
2. Every intermediary unregistered and understamped instrument executed in respect of land allotted or sold by housing co-operative societies, before getting the lease deed from the Urban Local Bodies. (i) On 10% of the market value of the property on the date of presentation before the Sub-Registrar or on the date of reference to the Collector (Stamps), as the case may be, where the document executed upto March 31, 1995;

(ii) On 20% of the market value of the property on the date of presentation before the Sub-Registrar or on the date of reference to the Collector (Stamps), as the case may be, where the document executed between April 1, 1995 to March 31, 2005;

(iii) On 30% of the market value of the property on the date of presentation before the Sub-Registrar or on the date of reference to the Collector (Stamps), as the case may be, where the document executed between April 1, 2005 to March 31, 2010;

(iv) On 35% of the market value of the property on the date of presentation before the Sub-Registrar or on the date of reference to the Collector (Stamps), as the case may be, where the document executed between April 1, 2010 to July 14, 2014;

(v) On 40% of the market value of the property on the date of presentation before the Sub-Registrar or on the date of reference to the Collector (Stamps), as the case may be, where the document executed on or after July 15, 2014.

Note: 1. While issuing lease deed, the Urban Local Body concerned shall issue a certificate mentioning the number of intermediary unregistered and under stamped instruments executed in respect of the immovable property along with date of their execution and shall also provide the copies of such intermediary instruments;

2. The lease holder along with his lease deed shall submit such certificate and copies of unregistered and under stamped instruments, before the Registering Officer.

[No.F.4(2)FD/Tax/2021-273]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.456.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department’s notification number F.12(11)FD/Tax/2013-116 dated 06.03.2013, as amended from time to time, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the gift deeds of immovable property, executed in favour of,-

(i) father, mother, son, brother, sister or husband shall be reduced and charged at the rate of 2.5 percent of the market value of the property;

(ii) daughter or daughter-in-law shall be reduced and charged at the rate of one percent of the market value of the property or rupees one lakh, whichever is less;

(iii) wife,-

(a) shall be exempted if such gift deeds are executed upto March 31, 2022;

(b) shall be reduced and charged at the rate of one percent of the market value of the property or rupees one lakh, whichever is less if such gift deeds are executed after March 31, 2022;

(iv) son’s son, son’s daughter, daughter’s son or daughter’s daughter shall be exempted; and

(v) a widow by,-

(a) her deceased husband’s mother, father, brother or sister; or

(b) her own mother, father, brother, sister, son or daughter;
shall be exempted.

[No.4(2)FD/Tax/2021-274]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.457.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department’s notification number F.4(6)FD/Tax/2016-269 dated 30.03.2016, as amended from time to time, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the release deed of ancestral property specified in clause (a) of Article 48 of the Schedule to the said Act, shall be reduced and charged as under:-

S.No. Description Rate of Stamp Duty
1. Where the market value of the share, interest, part or claim renounced does not exceed rupees 10 lacs. Five hundred rupees
2. Where the market value of the share, interest, part or claim renounced exceeds rupees 10 lacs. Five thousand rupees

This notification shall also be applicable on instruments executed or instruments pending for registration or reference before the Sub-Registrar or for adjudication of stamp duty before the Collector (Stamps) or any other Court but stamp duty already paid shall not be refunded.

[No.4(2)FD/Tax/2021-275]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.458.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in supersession of this department’s notification number F.4(3)FD/Tax/2017-109 dated 08.03.2017, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the instrument relating to conversion of partnership firm, private limited company or unlisted public limited company into limited liability partnership or vice versa shall be reduced and charged at the rate of 0.5 percent.

[No.4(2)FD/Tax/2021-276]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.459.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999), the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the conveyance deed relating to a flat or residential unit, market value of which does not exceed rupees fifty lakh, in a multistorey building exceeding four floors shall be reduced and charged at the rate of four percent, if such conveyance deed is executed and presented for registration upto 30.06.2021.

[No.4(2)FD/Tax/2021-277]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.460.-In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Stamp Act, 1998 (Act No. 14 of 1999) and in partial modification of this department’s notification number F.1(11)FD/Tax Div./97 dated 21.03.1998, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the stamp duty chargeable on the instrument specified in Article 50 of the Schedule to the said Act shall be reduced and charged at the rate of 0.1 percent subject to maximum of rupees twenty five lakh.

[No.4(2)FD/Tax/2021-278]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.464.-In exercise of the powers conferred by clause (d) of sub-rule (1) of rule 58 of the Rajasthan Stamp Rules, 2004 and in supersession of this de-partment’s notification number F.4(4)FD/Tax/2015-225 dated 09.03.2015, as amended from time to time, the State Government hereby specifies the criteria on the basis of which market value of the proportionate land under the multistoried building shall be assessed:-

S.No. Description of unit Method of valuation of the land
1. On transfer of a unit on ground floor without the rights of roof 70% of the assessed market value of the land
2. On transfer of a unit on first or second floor without the rights of roof 60% of the assessed market value of the land
3. On transfer of a unit on basement without the rights of roof 50% of the assessed market value of the land
4. On transfer of a unit on third or above floor without the rights of roof 40% of the assessed market value of the land
5. On transfer of a unit with the rights of roof 100% of the assessed market value of the land

Explanation: (i) The rate of valuation of proportionate land shall be determined in accordance with the use of the unit specified in the approved layout plan or actual use of the unit, whichever is higher.

(ii) This notification shall also be applicable on instruments executed or instruments pending for regis-tration or reference before the Sub-Registrar or for adjudication of stamp duty before the Collector (Stamps) or any other Court but stamp duty already paid shall not be refunded.

[No.4(2)FD/Tax/2021-282]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

NOTIFICATION
Jaipur, February 24, 2021

S.O.465.-In exercise of the powers conferred by sub-section (1) of section 5 of the Registration Act, 1908 (Central Act No. 16 of 1908), the State Govern-ment hereby makes the following amendments in this department’s notification number F.2(17)FD/Tax/2010/part-225 dated 02.09.2020, namely:-

AMENDMENTS

In table of the said notification,-

A. in column number 4 and 5, against serial number 5, after the existing expression

(xvii) Kalyanpur Sub Tehsil Kalyanpur

the expression

(xviii) Dhanau Tehsil Dhanau

shall be added;

B. in column number 5,-

(i) against serial number 8, for the existing expres-sion “Sub Tehsil Bajju”, the expression “Tehsil Bajju” shall be substituted; and

(ii) against serial number 12, for the existing expres-sion “Sub Tehsil Mandawar”, the expression “Tehsil Mandawar” shall be substituted;

C. the existing serial number 16 and entries thereto shall be substituted by the following, namely:-

116 Jaipur Revenue district Jaipur (i) Jaipur Tehsil Jaipur, Tehsil Amber, Tehsil Bassi, Tehsil Chaksu, Tehsil Chomu, Tehsil Dudu, Tehsil Jamwaramgarh, Tehsil Phagi, Tehsil Sanganer
(ii) Viratnagar Tehsil Viratnagar
(iii)Govindgarh Sub Tehsil Govindgarh
(iv) Khejroli Sub Tehsil Khejroli
(v) Mojamabad Tehsil Mojamabad
(vi) Kishangarh Renwal Tehsil Kishangarh Renwal
(vii)Kotkhawada Tehsil Kotkhawada
(viii) Kotputli Tehsil Kotputli
(ix) Sambher Tehsil Sambher
(x) Shahpura Tehsil Shahpura
(xi)Madhorajpura Sub Tehsil Madhorajpura
(xii) Andhi Sub Tehsil Andhi
(xiii) Tunga Sub Tehsil Tunga
(xiv) Amarsar Sub Tehsil Amarsar
(xv) Manoharpur Sub Tehsil Manoharpur
(xvi) Pawta Tehsil Pawta
(xvii) Kalwar Sub Tehsil Kalwar

D. in column number 5, against serial number 19,-

(a) for the existing expression “Sub Tehsil Sunail”, the expression “Tehsil Sunail” shall be substituted; and

(b) for the existing expression “Sub Tehsil Bakani”, the expression “Tehsil Bakani” shall be substituted; and

E. in column number 5, against serial number 29, for the existing expression “Sub Tehsil Rawla”, the expression “Tehsil Rawla” shall be substituted.

[No.4(2)FD/Tax/2021-283]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.466.-In exercise of the powers conferred by section 6 of the Registration Act, 1908 (Central Act No. 16 of 1908), the State Government hereby makes the following amendments in this department’s notification number F.2(17)FD/Tax/2010/part-226 dated 02.09.2020, namely:-

AMENDMENTS

In table of the said notification,-

A. in column number 3 and 4, against serial number 5, after the existing ex-pression

(xvii) Naib Tehsildar, Kalyanpur Kalyanpur

the expression

(xviii) Tehsildar, Dhanau Dhanau

shall be added;

B. in the column number 3,-

(i) against serial number 8, for the existing expression “(iv) Naib Tehsil-dar, Bajju”, the expression “(iv) Tehsildar, Bajju” shall be substituted; and

(ii) against serial number 12, for the existing expression “(x) Naib Tehsildar, Mandawar”, the expression “(x) Tehsildar, Mandawar” shall be substituted;

C. the existing serial number 16 and entries thereto shall be substituted by the following, namely:-

16 Jaipur (i) Sub-Registrar, Jaipur-I Jaipur
(ii) Sub-Registrar, Jaipur-II
(iii) Sub-Registrar, Jaipur-III
(iv) Sub-Registrar, Jaipur-IV
(v) Sub-Registrar, Jaipur-V
(vi) Sub-Registrar, Jaipur-VI
(vii) Sub-Registrar, Jaipur-VII
(viii) Sub-Registrar, Jaipur-VIII
(ix) Sub-Registrar, Jaipur-IX
(x) Sub-Registrar, Jaipur-X
(xi) Sub-Registrar, Sanganer-I
(xii) Sub-Registrar, Sanganer-II
(xiii) Sub-Registrar, Amber
(xiv) Sub-Registrar, Bassi Area of Tehsil Bassi of Sub District Jaipur
(xv) Sub-Registrar, Chaksu Area of Tehsil Chaksu of Sub District Jaipur
(xvi) Sub-Registrar, Chomu Area of Tehsil Chomu of Sub District Jaipur
(xvii) Sub-Registrar, Dudu Area of Tehsil Dudu of Sub District Jaipur
(xviii) Sub-Registrar, Jamwaramgarh Area of Tehsil Jamwaramgarh of Sub District Jaipur
(xix) Sub-Registrar, Phagi Area of Tehsil Phagi of Sub District Jaipur
(xx) Naib Tehsildar, Bagru Area of Sub Tehsil Bagru of Sub District Jaipur
(xxi) Naib Tehsildar, Mundota Area of Sub Tehsil Mundota of Sub District Jaipur
(xxii) Naib Tehsildar, Jalsu Area of Sub Tehsil Jalsu of Sub District Jaipur
(xxiii) Naib Tehsildar, Rampura Dabri Area of Sub Tehsil Rampura Dabri of Sub District Jaipur
(xxiv) Naib Tehsildar, Govindgarh Area of Sub Tehsil Govindgarh of Sub District Jaipur
(xxv) Naib Tehsildar, Khejroli Area of Sub Tehsil Khejroli of Sub District Jaipur
(xxvi) Tehsildar, Viratnagar Viratnagar
(xxvii) Tehsildar, Mojamabad Mojamabad
(xxviii) Tehsildar, Kishangarh Renwal Kishangarh Renwal
(xxix) Tehsildar, Kotkhawada Kotkhawada
(xxx) Sub-Registrar, Kotputli Kotputli
(xxxi) Sub-Registrar, Sambhar Sambhar
(xxxii) Sub-Registrar, Shahpura Shahpura
(xxxiii) Sub-Registrar, Madhorajpura Madhorajpura
(xxxiv) Naib Tehsildar, Andhi Andhi
(xxxv) Naib Tehsildar, Tunga Tunga
(xxxvi) Naib Tehsildar, Amarsar Amarsar
(xxxvii) Naib Tehsildar, Manoharpura Manoharpura
(xxxviii) Tehsildar, Pawta Pawta
(xxxix) Naib Tehsildar, Kalwar Kalwar

D. in column number 3, against serial number 19,-

(a) for the existing expression “(vii) Naib Tehsildar, Sunail”, the expres-sion “(vii) Tehsildar, Sunail” shall be substituted; and

(b) for the existing expression “(x) Naib Tehsildar, Bakani”, the expres-sion “(x) Tehsildar, Bakani” shall be substituted; and

E. in column number 3, against serial number 29, for the existing expression “(xix) Naib Tehsildar, Raw-la”, the expression “(xix) Tehsildar, Rawla” shall be substituted.

[No.4(2)FD/Tax/2021-284]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.467.-In exercise of the powers conferred by sub-section (2) of section 69 of the Registration Act, 1908 (Central Act No. 16 of 1908), the State Government hereby approve and publish the following rules further to amend the Rajasthan Registration Rules, 1955, made by the Inspector General of Registration, Rajasthan in exercise of the powers conferred on him by sub-section (1) of the section 69 of the said Act, namely:-

1. Short title and commencement.- (1) These rules may be called the Rajasthan Registration (Amendment ) Rules, 2021.

(2) They shall come into force with immediate effect.

2. Amendment of rule 79.- The existing rule 79 of the volume-I of the Rajasthan Registration Rules, 1955 shall be substituted by the following, namely:-

79. Refund of fees.- (1) In the event of registration being refused, or not taking place for other reasons, any fees which may have been levied will be refunded except fees for com-missions, summons, attendances, and travelling allowances, where such fees have been earned.

(2) Inspection or search fees may be refunded in cases where no in-spection or search is made, but shall not be refunded where a partial inspection or search has been made.

(3) Any registration fees charged by a registering officer in excess of what is actually chargeable under the rule may be refunded at the discretion of the Collector (Stamps) provided that the refund is claimed within six months and the Collector (Stamps) is satisfied that there has been a clear over-charge.

(4) Application for refund of fees will be in writing to the Collector (Stamps) who will pass orders thereon. The Collector (Stamps) will be responsible for seeing that re-ceipts are obtained and recorded for the full amount of fees to be refunded.”.

[No.4(2)FD/Tax/2021-285]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.468.-In exercise of the powers conferred by sub-section (2) of section 78 of the Registration Act, 1908 (Central Act No. 16 of 1908) and in super-session of this department’s notification number F.4(3)FD/Tax/2017-123 dated 08.03.2017, the State Government being of the opinion that it is expedient in the public interest so to do, hereby orders that the registration fees chargeable in excess of rupees ten thousand on the instrument relating to conversion of partnership firm, private limited company or unlisted public limited company into limited liability partnership or vice versa shall be remitted.

[No.4(2)FD/Tax/2021-286]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

FINANCE DEPARTMENT
(TAX DIVISION)

NOTIFICATION
Jaipur, February 24, 2021

S.O.469.-In exercise of the powers conferred by section 22 of the Chapter IV of the Rajasthan Finance Act, 2020 (Act No. 9 of 2020), the State Gov-ernment considers it expedient in the public interest so to do, hereby orders that interest and penalty payable on land tax shall be remitted where arrears of land tax is deposited upto 30.06.2021.

[No.4(2)FD/Tax/2021-287]
By order of the Governor,

(Tina Dabi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.470.-In exercise of the powers conferred by sub-section (1) of section 3 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government, being of the opinion that it is expedient in public interest so to do, hereby exempts the new stage carriage passenger vehicles, purchased on or after 01.04.2021 and regis-tered upto 31.03.2022 and plying exclusively on rural routes and other routes (as classified under the provisions of the Rajasthan Motor Vehicles Rules, 1990) from the payment of motor vehicle tax payable under section 4 of the said Act for a period of three years from the date of their registra-tion.

[No.F.6(179)/Pari/Tax/Hqrs/2021-22/1]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.471.-In exercise of the powers conferred by sub-section (1) of section 3 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No.11 of 1951), the State Government here-by,-

(i) exempts from payment of Motor Vehicle Tax, Special Road Tax, Surcharge, penalty and inter-est, if any, payable on destroyed vehicles if Motor Vehicle Tax, Special Road Tax and Surcharge payable upto the date on which vehicle was destroyed is deposited on or before 31.03.2021;

(ii) exempts from payment of penalty and interest payable on Motor Vehicle Tax, Special Road Tax, One Time Tax, Lump Sum Tax and Surcharge upto 31.01.2021 on vehicle other than the destroyed vehicles, if,-

(a) penalty and interest, if any, due after 31.01.2021 on Motor Ve-hicle Tax, One Time Tax and Surcharge is deposited on or before 31.03.2021; and

(b) any due Motor Vehicle Tax, Special Road Tax, One Time Tax, Lump Sum Tax and Surcharge is deposited on or before 31.03.2021; and

(iii) exempts from payment of penalty and interest payable on One Time Tax and Surcharge upto 31.01.2021 on non-transport vehicles registered outside the State and brought into the State for use exceeding thirty days, if One Time Tax and Surcharge due upto 31.01.2021 is deposited on or before 31.03.2021.

Above exemption shall be subject to following conditions, namely:-

(i) The vehicle owner may apply before the Taxation Officer for the exemption.

(ii) The Taxation Officer shall calculate the tax and shall issue de-mand notice.

(iii) The Registration Certificate of destroyed vehicles shall be can-celled by the Registering Authority.

(iv) The amount of Motor Vehicle Tax, Special Road Tax including surcharge, penalty or interest, if any, paid earlier shall not be refunded.

(v) If any dispute arises regarding exemption, the decision of the Transport Commissioner shall be final.

Explanation: The date of destruction of the vehicle shall be determined in ac-cordance with the procedure specified by the Transport Commissioner.

[No.F.6(179)/Pari/Tax/Hqrs/2021-22/2]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.472.-In exercise of the powers conferred by clause (a) and clause (c) of sub-section (1) of section 4 read with section 3 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government hereby makes the following amendments in this depart-ment’s notification number F.6(179)Pari/Tax/Hqrs/2019-20/3 dated 10.07.2019, as amended from time to time, with effect from 01.04.2021, namely:-

AMENDMENTS

In the said notification,-

(i) against serial number 2 of the table, the existing item (b) of col-umn 2 and entries relating thereto of column 2 and column 3 shall be substituted by the following, namely:-

(b) Other routes
(i) plying upto 100 km. per day Rs. 230/- per seat per month
(ii) plying above 100 km. and upto
150 km. per day
Rs. 250/- per seat per month
(iii) plying above 150 km. and upto
200 km. per day
Rs. 280/- per seat per month
(iv) plying above 200 km. and upto
250 km. per day
Rs. 300/- per seat per month
(v) plying above 250 km. and upto
300 km. per day
Rs. 320/- per seat per month
(vi) plying above 300 km. and upto
350 km. per day
Rs. 520/- per seat per month
(vii) plying above 350 km. and upto 400 km. per day Rs. 540/- per seat per month
(viii) plying above 400 km. per day Rs. 560/- per seat per month

(ii) against serial number 7 of the table, the existing item (a) of col-umn 2 and entries relating thereto of column 2 and column 3 shall be substituted by the following, namely:

(a) More than three wheeled motor vehicles plying onnon-temporary per-mits
(i) with seating capacity more than 22 and upto 32 Rs. 700/- per seat per month
(ii) with seating capacity more than 32 Rs. 700/- per seat per month subject to a maximum of Rs. 40,000/- per month
(iii) sleeper bus Rs. 510/- per seat per month subject to a maximum of Rs. 40,000/- per month

(iii) in proviso,-

(a) after the existing clause (iii) and before the existing clause (iv), the following new clause (iii-a) shall be inserted, namely :-

“(iii-a) in case of the motor vehicle falling under sub-clauses (i) and (ii) of clause (a) in column 2 against serial number 7 and plying exclusively within the revenue divi-sional limits, the tax shall be 50% of the tax payable on such motor vehicle;”; and

(b) after the existing clause (viii) and before the existing note, the following new clause (ix) shall be inserted, namely :-

“(ix) passenger vehicles registered for the first time on or after 01.03.2021 shall be exempted from tax payable as specified in column 3 against serial number 13, if the vehicle is covered by a non-temporary permit within 15 days from the date of registra-tion.”.

[No.F.6(179)/Pari/Tax/Hqrs/2021-22/3D]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.473.-In exercise of the powers conferred by clause (a), clause (c) and clause (cc) of sub­section (1) of section 4 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government hereby makes the following amendment in this department’s notification number F.6(179)Pari/Tax/Hqrs/2019-20/4 dated 10.07.2019, with effect from 01.04.2021, namely :-

Amendment

In table of the said notification, against serial number 1, the existing item (b) of column 2 and entries relating thereto of column 2 and 3 shall be substituted by the fol-lowing, namely :-

(b) any other transport vehicle not covered under any category above or vehicle such as Dumper, Loader, Camper Vans, Trailers, Tipper, Cash Van, Mobile Canteen, Haul Pack Dumper, Mobile Work Shops, Ambulance, Animal Ambulance, Fire Tenders, Snorked Ladders, Aux-iliary Trailers and Fire Fighting Vehicles, Hearses, Mail Carrier, Mobile Clinic, X-Ray Vans, Library Vans etc. having G.V.W. more than 16500 Kg. Rs. 1800 per 1000 Kg. of G.V.W. or part thereof per year subject to a maximum of Rs. 35000/-.

[No.F.6(179)/Pari/Tax/Hqrs/2021-22/4A]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.474.-In exercise of the powers conferred by section 22 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government hereby makes the following rules further to amend the Rajasthan Motor Vehicles Taxation Rules, 1951, namely:-

1. Short title and commencement.- (1) These rules may be called the Rajasthan Motor Vehicles Taxation (Amendments) Rules, 2021.

(2) They shall come into force with immediate effect.

2. Amendment of rule 25.- The existing sub-rule (2) of rule 25 of the Rajasthan Motor Vehicles Taxation Rules, 1951, hereinafter referred to as the said rules, shall be substituted by the following, namely:-

“(2) The period of surrender or non-use shall not be less than seven days for stage carriages and less than thirty days for other than stage carriages. The period of such surrender shall not be more than ninety days for all categories of vehicles except in case of theft of the vehicle.”.

3. Amendment of rule 41.- In rule 41 of the said rules, for the existing expression “the driver shall be excluded”, the expression “the driver and conductor shall be excluded” shall be substituted.

[No.F.6(179)/Pari/Tax/Hqrs/2021-22/5]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.475.-In exercise of the powers conferred by sub-section (1) of section 3 of the Rajasthan Motor Vehicles Taxation Act, 1951 (Act No. 11 of 1951), the State Government here-by, with immediate effect, exempts from payment of fifty percent of the additional One Time Tax payable at the time of transfer of ownership of two wheeled non-transport vehicles and four wheeled non-transport vehicles having seating capacity upto ten.

This notification shall remain in force upto 31.03.2022.

[No.F.6(179)/Pari/Tax/Hqrs/2021-22/6]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.476.-In exercise of the powers conferred by sub-section (1) of section 200 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988), and in supersession of this department’s notification number F.7(47)Pari/Rules/H.Q./87/part/12409 dated 08.07.2020, the State Government hereby authorises follow-ing officers to compound the offences committed and punishable under sections of the said Act, mentioned in column number 2 and 3 of the Schedule given below, for the amount specified in column number 4 against each of them of the said Schedule:-

(1) Officers of the Transport Department not below the rank of Motor Vehicle Sub-Inspector, for whole of the State;

(2) Officers of Traffic Police and Police not below the rank of Head Constable, for Jaipur and Jodhpur Commissionerate areas;

(3) Officers of Traffic Police and Police not below the rank of Assis-tant Sub-Inspector, for remaining part of state in their respective areas except Jaipur and Jodhpur Commissionerate areas; and

(4) Officers attached with Mobile Traffic units not below the rank of Head Constable, for whole of the State:

Provided that the officers of the Police and Traffic Police are not authorised to compound the of-fences committed and punishable under sub-section (1) of sections 182A, sub-section (3) of sec-tion 182A, sub-section (4) of section 182A, section 182B, section 192A, sub-section (1) of section 194 (read with sections 113, 114), sub-section (1A) of section 194 and sub-section (2) of section 194.

SCHEDULE

S.
No.
Sections
under which
the offence
committed is
to be
compounded
Offences Amount for which the offence is to be compounded (in Ru-pees)
1 2 3 4
1. 177 General provisions for punishment of offences For first offence- (i) 100/- for Two Wheeler/ e-Rickshaw/ Three Wheeler (ii) 200/- for other than above For subsequent offence- (i) 200/- for Two Wheeler/ e-Rickshaw/ Three Wheeler (ii) 400/- for other than above
2. 178(1) Travelling without pass or ticket in a stage carriage 100/-
3. 178(2) Dereliction of duty on the part of Conductor of a stage carriage 500/-
4. 178(3)(a) Refusal to ply or carry the passengers by the driver of a two-wheeled or three-wheeled contract carriage 50/-
5. 178(3)(b) Refusal to ply or carry the passengers by the driver of a contract- carriage other than two-wheeled or three-wheeled contract carriage 200/-
6. 179(1) Disobedience of any direction or obstructs any function by a Driver 500/-
7. 179(2) Refusal to give information or gives false information 1000/-
8. 180 Allowing Unauthorised person to drive vehicle 5000/-
9. 181 Driving without having a valid license 5000/-
10. 182(1) Driving a motor vehicle in a public place after disqualification under the Act or ap-plies for or obtains a license without disclosing the endorsement made on a driving license which is previously held 10000/-
11. 182(2) Act as a Conductor of a stage carriage in a public place after disqualification or ap-plies for or obtains a conductor license without disclosing the endorsement made on a Conductor’s license which is previously held 1000/-
12. 182A(1) Offences relating to sale or delivery or alteration of motor vehicles by dealer, Manufacturer or importer violating chapter VII or rules and regulations made thereunder 1,00,000/- per such vehicle
13. 182A(3) Offences relating to sale of critical safety component which does not comply with chapter VII or rules and regulations made thereunder 1,00,000/- per such component
14. 182A(4) Alteration of motor vehicle by owner not permitted under the Act or the Rules and regulations made thereunder 5000/- per such alteration
15. 182 B Punishment for contravention of section 62 A (Prohibition of registration and is-suance of certificate of fitness to over sized vehicle) 5000/-
16. 183(1)(i) Drives or causes any person to drive LMV with excess speed For first offence 1000/- For the second or any subsequent offence under this sub-section the driving license of such driver shall be impounded as per the
provisions of section 206(4)
17. 183 (1)(ii) Drives or causes any person to drive a Medium or Heavy Goods or Passenger ve-hicle with excess
speed
For first offence- 2000/- For the second or any
subsequent offence under this sub-section the driving license of such driver shall be impounded as per the provisions of section 206(4)
18. 184 (c) Driving Dangerously (only to the extent to the use of Handheld communication device) For first offence-1000/- For subsequent offence-10000/-
19. 186 Driving when mentally or physically unfit to drive For first offence-500/- For subsequent offence-1000/-
20. 189 Racing and trials of speed without the written consent of state government For first offence-5000/- For subsequent offence-10000/-
21. 190(2) Drives or causes or allows to be driven, in any public place a motor vehicle, which violates the standards prescribed in relation to road safety, control of noise and air pollution For first offence- (i) 500/- for Two Wheeled/e rickshaw/Three Wheeled
Motor Vehicles (ii) 1000/- for Non-transport vehicle other than two wheeled and three wheeled Non- transport vehicle (iii) 1500/- for LMV Transport (other than two wheeled/e rickshaw/three wheeled transport vehicle) (iv) 2000/- for Medium/Heavy Transport vehicles
For Subsequent offence-

(i) 1000/- for Two Wheeled/ e-rickshaw /Three Wheeled Motor Vehicles

(ii) 2000/- for Non -transport vehicle other than two
wheeled and three wheeled Non-transport vehicle

(iii) 3000/- for LMV Transport (other than two wheeled/e rickshaw/three wheeled transport vehi-cle)

(iv) 4000/- for Medium/Heavy Transport vehicles

22. 192 Using vehicle without registration or fitness:-

(i) Two wheeled or three wheeled
motor vehicle

(ii) Passenger vehicles other than Two wheeled or three wheeled motor vehicle

(iii) Agriculture Tractor/ trailer

(iv) Goods vehicle

For first offence-2000/-

For subsequent offence-5000/-

For first offence-5000/-

For subsequent offence-10000/-

For first offence-2000/-

For subsequent offence-5000/-

For first offence-5000/-

For subsequent offence-10000/-

23. 192 A Using vehicle without permit or violation of permit conditions 10000/- for HMV

5000/- for LMV/MMV

2000/- for Two Wheeler/Three

Wheeler & Stage Carriage Bus

plying exclusively on urban routes

24. 194(1) Driving Vehicle,- (i) exceeding permissible weight in contravention of section 113, 114 5000/- and additional 1000/- per ton of excess load together with the liability to pay charges for

off-loading of excess load

(ii) in contravention of section 115 (driving in prohibited/ restricted area) 5000/-
25. 194(1A) Driving a motor vehicle carrying over dimension projections 5000/- together with the liability to pay charges for off­loading of such load
26. 194(2) Refuses to stop and submit his vehicle to weighing after being directed by au-thority 10000/-
27. 194 A Carrying excess passenger in transport vehicle 200/- per excess passenger
28. 194 B(1) Driver or passenger without seat belt 1000/-
29. 194 B(2) Carrying children below 14 years without safety belt/child restraint system 500/-
30. 194 C Riding more than two persons on two wheeler 100/-
31. 194 D Riding without helmets by driver & rider 1000/-
32. 194 E Not providing way for emergency vehicles (Fire Service or Ambulance) 1000/-
33. 194F(a) 1. Using horn needlessly continuously4. Using horn in prohib-ited area 500/- for Two/Three Wheeler 1000/- for other than above
34. 194F(b) Release of exhaust gas other than silencer 500/- for Two/Three Wheeler 1000/- for other than above
35. 196 Driving Uninsured vehicle 1000/- for Two/Three Wheeler 2000/- for other than above
36. 198 Unauthorized interference with vehicle 1000/-

 

[No.F.7(47)/Pari/Rules/H.Q./87/part/1/1]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

TRANSPORT DEPARTMENT

NOTIFICATION
Jaipur, February 24, 2021

S.O.477.-In exercise of the powers conferred by sub-section (1) of section 200 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988), the State Government hereby authorises the District Transport Officer to compound the offences found committed on or before 31.01.2021 under clause (b) of sub-section (3) of section 113 of the said Act, on the basis of information received through e-ravanna of Mines Department, for the compounding amount as specified in column 3 of the table given below, subject to the amount specified in column 4 of the said table.

Table

S.
No.
Total compounding amount
payable for a vehicle upto
31.01.2021 on the basis of this
department’s notification
No.F.7(47)pari/rules/HQ/Part/
12409 dated 08.07.2020
(in Rs.)
Compounding amount
(percentage of amount
payable for a vehicle upto
31.01.2021 on the basis of this
department’s notification
No.F.7(47)pari/rules/HQ/Part/
12409 dated 08.07.2020)
Minimum
payable
Compounding
amount (in Rs.)
1
2
3
4
1.
Upto 1 lakh
25%
5500/-
2.
Above 1 lakh and upto 10 lakh
10%
25000/-
3.
Over 10 lakh and upto 25 lakh
8%
115000/-
4.
Above 25 lakh and upto 50 lakh
6%
235000/-
5.
Above 50 lakh and upto 75 lakh
4%
385000/-
6.
Over 75 lakh and upto 1 crore
2%
485000/-
7.
More than 1 crore
1%
535000/-

This notification shall remain effective upto 31.03.2021.

[No.F.7(47)/pari/rules/Hqrs/87/part-1/2]
By Order of the Governor,

(Mahendra Kumar Khinchi)
Joint Secretary to the Government

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