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THE RAJASTHAN VALUE ADDED TAX ACT, 2003
CHAPTER-IV : PAYMENT OF TAX, FILING OF RETURNS AND ASSESSMENTS

Body 23. Self Assessment.-

Every registered dealer who has furnished, all the returns under the provisions of section 21 or audit report as contemplated in section 73 along with all the returns under section 21, for the year, before issuance of any notice under sub-section (2) of section 24, shall, subject to the provisions of section 24, be deemed to have been assessed on the basis of such returns and such audit report, as the case may be.