In pursuance of clause (3) of article 348 of the Constitution of India, the Governor is pleased to authorise the publication in the Rajasthan Gazette of the following translation in the English language of Rajasthan Vitt Adhiniyam, 2019 (2019 KaAdhiniyam Sankhyanlt 20):-

(Authorised English Translation)

EXTRACT OF THE RAJASTHAN FINANCE ACT, 2019

(Act No. 20 of 2019)

(Received the assent of the Governor on the 20th day of August, 2019)

An

Act

further to amend the Rajasthan Value Added Tax Act, 2003, the Rajasthan Goods and Services Tax Act, 2017, the Rajasthan Electricity (Duty) Act, 1962, the Rajasthan Stamp Act, 1998 and the Rajasthan Motor Vehicles Taxation Act, 1951, in order to give effect to the financial proposals of the State Government for financial year 2019-20 and to make certain other provisions.

Be it enacted by the Rajasthan State Legislature in the Seventieth Year of the Republic of India, as follows:-

CHAPTER I

PRELIMINARY

1. Short title.- This Act may be called the Rajasthan Finance Act, 2019.

2. Declaration under section 3, Rajasthan Act No. 23 of 1958.- In pursuance of section 3 of the Rajasthan Provisional Collection of Taxes Act, 1958 (Act No. 23 of 1958) it is hereby declared that it is expedient in the public interest that provisions of clauses 3, 8 and 9 of this Bill shall have immediate effect under the said Act.

CHAPTER III

AMENDMENT IN THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017

4. Amendment of section 174, Rajasthan Act No. 9 of 2017.- After the existing sub-section (2) and before the existing sub-section (3) of section 174 of the Rajasthan Goods and Services Tax Act, 2017 (Act No, 9 of 2017), the following new sub-section (2A) shall be inserted, namely;-

"(2A) Notwithstanding anything contained in sub-section (1), the State Government may, by notification in the Official Gazette, make such provisions as appears to it necessary or expedient, for-

(i) making omissions from, additions to and adaptations and modifications of the rules made, notifications and orders issued under the repealed Acts, from such date as may be specified therein;

(ii) recovery, exemption, waiver, write off or rebate of tax leviable under the repealed Acts including framing of any scheme for settlement of outstanding dues recoverable under the repealed Acts; and

(iii) specifying the authority, officer or person who shall be competent to exercise such functions exercisable under any of the repealed Acts or any rules made, notifications or orders issued thereunder as may be mentioned in the said notification.

Mahavir Prasad Sharma

Principal Secretary to the Government