State Act

The Rajasthan Value Added Tax Act, 2003

1[80A. Liability to furnish information by certain persons.- (1) Any person who- (i) effects sale or purchase within the State of Rajasthan, or places offer for sale or purchases as to be accessible, visible or audible within the State of Rajasthan, through electronic media; or (ii) transports, receives for transportation or delivers goods in pursuance of sale or purchase effected within the State of Rajasthan through electronic media; or (iii) receives any amount in connection with the goods sold or purchased within the State of Rajasthan through electronic media, whether for himself or on behalf of the seller or purchaser, 2[shall furnish or cause to be furnished, such information, for such period, in such manner, and within such time, to such officer or authority, as may be notified by the Commissioner. (2) Any person who fails to furnish information within the period notified under sub-section (1) shall be liable to pay by way of penalty a sum not exceeding rupees one lac, and in case of a continuing default, a further penalty of rupees one thousand for every day of such continuance.]