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RAJASTHAN SALES TAX (VALIDATION) ACT 1958

RAJASTHAN SALES TAX (VALIDATION) ACT, 1958

Act No. 50 of 1958

25th December, 1958

An act to validate the levy of tax on the sale of certain essential goods in the State of Rajasthan. BE it enacted by the Rajasthan State Legislature in the Ninth Year of the Republic of India as follows:--

S.1 Short title

This Act may be called the Rajasthan Sales Tax (Validation) Act, 1958.

S.2 Definitions

In this Act, unless the subject or context otherwise requires,--

(1) "the Central Act" means the Essential Gccds (Declaration and Regulation of Tax on sale or Purchase) Act, 1952 (Central Act 52 of 1952), and
(2) "essential goods" mean the goods declared by the Central Act to be essential for the life of the community.

S.3 Validation of levy of Rajasthan sales tax in respect of essential goods during 1956-57

Notwithstanding any defect in, or want of, form, procedure, jurisdiction or competent legislative sanction, the tax levied or leviable under the Rajasthan Sales Tax Act, 1954 (Rajasthan Act XXIX of 1954) on the sales of essential goods made on or after the first day of April, 1956 and till the repeal of the Central Act by Parliament as from the 5th day of January, 1957 shall be deemed to have been validly and lawfully levied or to be validly and lawfully leviable, as the case may be.

S.4 Recovery of arrears of tax referred to in section 3

Not withstanding as aforesaid all arrears of tax referred to in section 3 shall be recoverable in the manner provided in the Rajasthan Sales Tax Act, 1954 (Rajasthan Act XXIX of 1954) as if the tax had been validly and lawfully assessed under and in accordance with the provisions of that Act.

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