Rajasthan State Road Development Fund Act, 2004
No: 6 Dated: Aug, 10 2004
The Rajasthan State Road Development Fund Act, 2004
An act to provide for establishment of a Fund for development of State roads and for this purpose to levy and collect, by way of cess, a tax on sale of motor commonly known as petrol and high speed diesel oil and for the matters connected therewith and incidental thereto.
Be it enacted by the Rajasthan State Legislature in the Fifty-fifth Year of the Republic of India, as follows
CHAPTER I
Preliminary
1. Short title, extent and commencement.- (1) This Act may be called the Rajasthan State Road Development Fund Act, 2004.
(2) It extends to the whole of the State of Rajasthan.
(3) It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint in this behalf.
2. Definitions.- In this Act, unless the context otherwise requires, -
(a) "cess" means a tax in the nature of a tax on sale of goods, imposed and collected on sale of motor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act:
(b) "development" includes construction, maintenance, up-gradation, strengthening, widening, improvement;
(c) "Fund" means the State Road Development Fund established under subsection (1) of section 6;
(d) "person" shall include any company or association or body of individuals, whether incorporated or not;
(e) "prescribed" means prescribed by rules made under this Act;
(f) "State road" means all public roads within the State and includes -
(i) all lands appurtenant thereto;
(ii) all approach roads, bridged, flyovers, culverts, tunnels, causeways, carriage - ways and other structures on, over, along or across such roads; and
(iii) all fences, trees, posts and boundaries, two hundred meter and kilo meter stones of such roads, but does not include a National Highway.
CHAPTER II
Levy of Cess
3. Levy and collection of cess.- (l) With effect from such date as the State Government may, be notification in the official Gazette, specify, there shall be levied and collected, as cess, a tax on sale of motor spirit commonly known as petrol and high speed diesel oil for the purposes of this Act.
(2) The cess leviable under sub - section (1) shall be at such single point in the series of successive sales in the State, as may be prescribed and shall be levied at such rates, not exceeding [three rupee] per litre, as may be notified by the State Government in the official Gazette.
(3) The cess leviable under sub - section (1) shall be payable by the person by whom the goods specified in sub - section (1) are sold.
(4) The cess leviable under sub - section (1) shall be in addition to any tax leviable on the goods specified in sub - section (1) under any other law for the time being in force.
(5) The provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) and the rules made thereunder, including the provisions relating to refunds and exemptions, shall as far as may be, apply in relation to levy and collection of cess leviable under this section and for that purpose, the provisions of the Rajasthan Sales Tax Act, 1994 (Act No. 22 of 1995) shall have effect as if the aforesaid Act provided for the levy of cess on the goods specified in sub-section (1).