1. Title and commencement.

(1) These rules may be called as Rajasthan Tax on Entry of Goods into Local Areas Rules, 1999.

(2) They shall come into force on date of their publication the official Gazette.

2. Definitions.

(1) In these rules, unless the context otherwise requires, -

(a) "Act" means the Rajasthan Tax on Entry of Goods into Local Areas Act, 1999;

(b) "Assessing authority" shall mean the Assistant Commissioner, Commercial Taxes, Commercial Taxes officer and Assistant Commercial Taxes officer respectively appointed or posted by State Government in the Commercial Taxes Department and shall be the assessing authority under the Act in respect of the dealer falling in their jurisdiction.

(c) "Appellate authority" shall mean a person not below the rank of Deputy Commissioner of Commercial Taxes appointed as such by the State Government;

(d) "Deputy Commissioner" shall mean a person appointed by the State Government to be the Deputy Commissioner of Commercial Taxes;

(e) "Deputy Commissioner (Administration)" shall mean the Deputy Commissioner (Administration) of Commercial Taxes, appointed as such by the State Government and includes Deputy Commissioner (Administration), Antievasion;

(f) "Fees" means any fee leviable under the provisions of the Act;

(g) "Form" means a Form appended to these rules;

(h) "Government Treasury" shall mean a Government Treasury in the State of Rajasthan and includes a sub-treasury;

(i) "Month" shall mean Gregorian calendar month;

(j) "Registering Authority" shall mean the officer of Commercial Taxes Department not below the rank of Assistant Commercial Taxes officer;

(k) "Section" shall mean section of the Act;

(l) "State Government" shall mean the Government of Rajasthan.

(2) Words and expressions defined in the Act and not defined in these rules shall have the meaning respectively assigned to them under the Act.

(3) The references in these rules to Rajasthan Tax on Entry of Goods into Local Areas Act, 1999 and its various provisions, shall till such time the Rajasthan Tax on Entry of Goods into Local Areas Bill, 1999 (Bill No. 8 of 1999) is enacted as an Act be construed as references to the provisions of the aforesaid Bill.