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21. Information regarding entering into partnership or dissolution of partnership.

(1) If a dealer enters into partnership in regard to his business, he shall report the fact to the assessing authority concerned within fifteen days of his entering into such partnership The dealer and the partners shall be jointly and severally be responsible for the payment of tax leviable under the Act.

(2) If a partnership is dissolved, every person who was a partner shall send an intimation of the dissolution to the assessing authority concerned within fifteen days of such dissolution.

22. Information regarding discontinuance of business or change of place of business.

- If, at any time, a dealer,-

(i) discontinues or sells or otherwise disposes of the whole or any part of any business carried on by him; or

(ii) change his place of business or any of his place of business; or

(iii) opens a new place of business; or

(iv) changes the name of any business carried on by him, the dealer or if he is dead, his legal representative;

shall intimate the fact to the assessing authority concerned within thirty days hereafter.

23. Liability to tax on a legal representative.

(1) Where any dealer doing business in respect of which tax is payable under this Act is dead, the Executor, Administrator, successor in title or other legal representative of the deceased shall, in respect of such business be liable to submit the return due under these rules, and the assessment under Sections 12, 14 and 15 and to pay out of the estate of the deceased dealer the tax and/or any penalty assessed or levied, as the case may be, as payable by the deceased dealer.

(2) The provisions relating to appeals and revisions shall be applicable to assessments made under sub-rule (1) as if the Executor, Administrator, successor in title or other legal representative were himself the dealer.

24. Liability for payment of tax and penalty in respect of firm, etc., discontinued or dissolved.

(1) When any business carried on by a firm, a Hindu Undivided Family or an Association has been discontinued or dissolved, every person who was at the time of such discontinuance or dissolution a partner of such firm or member of such Hindu Undivided Family or Association, shall be jointly and severally liable to assessment under Sections 12, 14 and 15 and payment of the tax assessed and/or penalty levied.

(2) Where any Hindu Undivided Family, firm or other association of persons is partitioned, dissolved or discontinued, notice, summons or orders issued under the Act or these rules may be served on any member of the Hindu Undivided Family or any person who was a partner, not being a minor, of the firm or member of Association, as the case may be, immediately before such partition, dissolution or discontinuance.

25. Liability to tax of guardian, trustees, agents, etc.

- Where any business is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf and for the benefit of such minor or other incapacitated person, such guardian, trustee or agent shall in respect of the business be liable to submit the returns due under these rules and to assessment under Sections 12, 14 and 15. The tax and/or any penalty leviable shall be levied upon and be recoverable from any such minor or other incapacitated person, if he were of full age, of sound mind and if he were conducting the business himself, and all the provisions of the Act and these rules shall apply accordingly.

26. Liability to tax of managers, receivers, etc.

- If the estate or any portion thereof of a dealer having business in respect of which tax is payable under this Act, is under the control of the Court of Wards, the Administrator General, the official Trustee or any Receiver or Manager including any person whatever his designation who in fact manages the business on behalf of the dealer appointed by or any order of a Court, such Court of Wards, Administrator General, official Trustee, Receiver, Manager or any other person, shall in respect of the tum-over of such business be liable to submit the returns due under these rules and to assessment under Sections 12, 14 and 15. The tax and/or any penalty leviable shall be levied upon and be recoverable from such Court of Wards, Administrator General, official Trustee, Receiver or manager or any person in like manager and to the same extent as it would be leviable upon and recoverable from the dealer if he were conducting the business himself and all the provisions of the Act and these rules shall apply accordingly.

27. Composition offences.

- Deputy Commissioner (Administration), Deputy Commissioner (Administration) Anti-evasion shall be prescribed authority under section 32 for composition of offences.

28. Returns and other particulars to be furnished by the forwarding agency and others.

- Every clearing and forwarding house or agency, transporting agency, shipping agency in the State shall submit to the entry tax authority of the area a statement in Form-ETLA-19 every month. The statement shall be submitted within fifteen days from the close of the month to which it relates.

29. Submission of certain records by owners, etc. of vehicles.

- The owner of other person-in-charge of the goods vehicle shall, in respect of the goods transported by him in such vehicle, submit to the entry tax officer having jurisdiction over the local area in which the goods are delivered, a statement in Form-ETLA-20, Every month within 15 days after the close of the month to which it relates.

30. Particulars to be furnished by Bank.

- Every Bank including and branch of a Bank in the State shall, if so required by an officer not below the rank of an Assistant Commercial Taxes officer, furnish any such particular as he may require in respect of the transactions of any dealer with such Bank.

31. Service of Notices, etc.

- The service of any notice, summons or order under the Act or these rules may be effected in any of the following ways, namely:-

(a) by giving or tendering it to such dealer or his manager or agent; or

(b) if such dealer or his manager or agent is not found, by leaving it at his last known place of business or residence, by giving or tendering it to some adult member of his family; or

(d) if none of the modes aforesaid is practicable, by affixing it in some conspicuous place at his last known place of business or residence.

32. [ [Deleted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).]

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32. General Mode of payment of money into Treasury or Bank.- (1) (i) The tax or any other amount payable under the Act or these rules shall be paid by the dealer into concerned treasury or the bank authorised to receive money on behalf of the State Government by means of a challan in Form-ETLA-21 or through a demand draft in favour of the assessing authority, concerned brawn on any branch situated in Rajasthan of the State Bank of India or any of its associate Bank or any other branch authorised by the State Government,

(ii) Notwithstanding any thing contained in sub - rule 1 (i) the assessing authority may in the interest of state revenue permit a dealer or a, person to deposit an amount of tax, demand or other sum in its office and receipt in form ST-26 shall be issued by him to such dealer or person,

(iii) Notwithstanding anything contained in sub rule (1) (i) and (ii), where any amount of tax, demand or other sum is payable to the incharge of a check post or flying squad or to any other officer such amount may be accepted by such incharge or office or person and a receipt in form of ST-26 shall be issued to the depositor.

(2) Every payment made under the Act or under these rules into a Government Treasury or the authorities Bank shall be accompanied by a Challan in Form ETLA-21.

33. Fee for grant of copies.

- The fee payable for the grant of certified copies of any document under the Act or these rules shall be as follows:-

(xxxiii) for 100 words or less Rs. 2/ -

(xxxiv) for every additional 100 words or fraction thereof Rs. 1/ -

34. Appearance before any authority in proceedings.

- Any than the High Court in connection with any proceedings under the Act may be represented before such authority,-

(a) by his relative or a person regularly employed by him if such relative or person is duly authorised by him in writing in this behalf, or

(b) by a legal practitioner, or

(d) by a person enrolled as a Sales Tax Practitioner by the Commissioner of Commercial Taxes under Rule 64 of the Rajasthan Sales Tax Rules, 1995 and duly authorised by the person whom he represents.