In exercise of the powers conferred by sub-section (3) of section 8 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 exempts from payment of tax payable by any dealer,-

(i) who has opted for payment of lump sum in lieu of tax under notification number F.12(28) FD/Tax/07-181 dated 30.03.2007 (Composition Scheme for Registered tent dealers, 2007), as amended from time to time and failed to deposit the composition amount, interest or late fee within the period specified under the said notification; or

(ii) who has opted for payment of lump sum in lieu of tax under notification number F.12(25)FD/Tax/11-164 dated 15.03.2011 (Composition Scheme for Registered Tent Dealers, 2011), as amended from time to time and failed to deposit the composition amount, interest or late fee within the period specified under the said notification; or

(iii) who has failed to deposit the exemption fee under notification number F.12(59) FD/Tax/2014-84 date 30.07.2014, as amended from time to time, within the period specified under the said notification;

on the condition that such dealer shall deposit the exemption fee at the rate of rupees three thousand for every rupees two lac or part thereof of the turnover of the goods mentioned in the said notifications along with an amount equal to the amount of interest leviable on the amount which has not been deposited in the manner and within the time prescribed under the said notifications upto 31.05.2017.

By order of the Governor,

(Shankar Lal Kumawat)

Joint Secretary to the Government

FINANCE DEPARTMENT (TAX DIVISION)