LexThe rajasthan state road development fund act, 2004
Rajasthan · state statute
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1 RAJBIL/2000/1717
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J.P.C./3588/02/2003 -05 ·
· · · ExttaordmalJ!.. .
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LAW (LEGISLATIVE DRAFTING) DEPARTMENT
(GROUP-II)
NOTIFICATfON "
Jaipur, Au~usl 10, 2004
N{). F. 2 (19)Vidh i-2/2004.--;--In pursuancl' of clause (3)
of Article 348 of the ConsLilu tion of India, the Governor is
pleased to authorise the publication in the Rajasthan Gazette
of the following tran,slation in the English Language . of the
Rajasthan Rajya Sadak Vikas Nidhi Adhiniyam, 2004 (2004
Ka Adhi·niyam Sankhyank 13):-
(A11 tlwrised Ens/ isli Trans/at ion)
THE RAJASTl:-IAN STATE ROAD DEVELOPMENT
FUND ACT, 2004
(A('t No . 13 of 2004)
[Rec~iv:ed the assent .of the Governor on the l01h day of
August, 2004]
An
Act
to provide for t'~t11/1Ji.~/1111ent uf 11 Fund for deue/op111cnt of Stati.~
road . .;; ~md for tl1i;-; p11rp11.»t' . to /,· 11_111111tl ,·oiled , /ly ·way of ccss, a tax
on sale of JJJotor -:;;1irit ( 01111111:11/9 lw1n1111 1b JNlwl 11nd liigll speed
diesel oil and for tl!e m111tcr;-; cou1wctetl thernuith mui incident11/
thereto.
Be it enacted by the Rajasthan State Legislature in the ..
Fifty-fifth Year of ,the Republic of India, as follows:-
CHAPl\ER 'I
. PR, ELIM lNAR :Y.
..j 1. Short title, extent . and 1 conun.encem.ent.-(1) This
Act m.ay be called Lhe Rajasthan State Road · Developn1ent
Fund .Act, 2004.
. ' (2) It extends to the whole of the State of Rajas.than.
7
67 ( 8) ~lqR Wll'-CD!. ~ 10, 2004 ~ 4 (Ct.)
(3) It .shall come ·in to force on such date as the Stat~
Goverpment n1ay, by notificaliun in the Official Gazette,
appoint in this behalf.
2. Definitions.-ln Lhis Act , unless the context
othenvise requires,-·
. (a) "cess" · 1~1eans a tax 'in the nature of a tax on sale
of goods ., imposed and collected on sale of inotor
spirit commonly known as petrol and high speed
diesel C.~il for the purposes of this Act;
(b) "dev~lopm en l" · in cl u des construction,
i11 a i n ten n n c <:", '1 pg r il d ;1 t i on, s l re n gt hen in g,
widening, impn)\ '1•11w11t;
(c) "FunL~" n-it"«1ns llw Slale R~1ad l_)evelop1~1ent Funf
established under sub-section ( 1) of sect10n 6;
(d)
(e)
"person " ·shall in cl ude any corn p an y or•
association or body of individuals, whether
incorporated or not;
"prescribed" means prescribed
under this Act;
bv niles n1ade .I
(f) . "State road" _means all public roads withi1\ the
State and includes-
(i) all lands appurtenant thereto;
(ii) all approach roads, bridges ., flyovers,
culverts, · tunnels~ causevvays, carriage-ways
and other structures on, over, along or across
such roads; and
(iii) all fences, tr-ces,. posts and boundaries, two
hundred melt.'r ;ind ki lom~ler stones of such
roads,
but does not include a J'\IL1lional Highway .
CHAPTER II
LEVY OF CESS
3. Levy and collection of cess.- (1) VVith ·effect from
such date as the State Government may, by notification in
the Official Ga~ette, specify, there ~ hall be levied and
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collected,_ ~s - cess, a tax 01~ ~~~·i; · -d-f ·· · ~1~-otor- · ~-pi;·it--~~~mmoniy
k~own as petrol and high speed diesel oil for-the purposes of
this Act.
(2) The · cess leviable unL~ler 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
exceedi _ng one rupee per litre, as inay be notified by the State
Governn1ent 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 ieviable under sub-section (1) shall be in
Addition to any tax leviable pn ·the goods specified in
•uh-section (1) under any other law for the time being ir.
force. ·
(5) The provisil.)11S of l ht~ :Rajasthan Sales Tax Act, 1994
(Act No. 22 of 1995) .:rnd 1l1t.• i·ulL·s rnad1_. thereun.C.icr, includ
ing the provisions n:~lating lo refunds and exemptions, shall,
as far as n1ay be, apply in relatiOI:l to lE~vy and collection .of
cess leviable under this sec Lion and- for thab 'purpose, the pro
visions 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).
4. Crediting of cess . to Cons.o.lldal~~ Fund of the
State.- The proceeds of ti1e ce~s levied under section 3 shall
· first be credited to the Consolidated Fund of the State, and
the State Government ·may, if the State -Legislature by appro
- priation ntade by law .·in ·this behal.f so ·prov:ides, credH such
4,. proceeas to the Fund, from ti~11e to .ti.me, after d~dtl~ting the
expenses of collection, foll bemg ut1hsed exclusively for the
· ~rposes of this Act. · .
_. 5. Grants and loans by the State Govern1nent.- The
State GovernmL~nt m<ly, aflt•r Liue a1)pro.priation ma1de by th~~
State Legislature by lavJ in Lhis behalf, credit by .\vay of
gr'1;n ts or loans such •, tn'. ns of mqnc•y as t lw Sta.LP GovenuTtent
may consider nec0s~<1ry in tlw Fund. .
9
67 ( 10)
~HAPtER III
RAJ~STHAN· STATE ROAD DEVELOPM _ENT FUND
' 6, Establishment of St~1fe Rm1d J?ev_eloprne~t, Fund.-
(1) \\ti°th effe~t frojn such dnl•· .1~ lhe Stnle Cov<fr11~11ent may,
by rioti fication in th<~ - 0-ffidal GL1zel Le~ appoinl in I hi~ beha_lf1. ·
there shall be established for the purposes · of this Ad, a Fund
to be calle~ as tlre "Rajastha11 Slate Road Development Fund" .-
- . ·. . . .
(2) ·The Fund · ~hail be under · the confrol of _the State ·
Government and there shall be c~edited thereto-·· · ,'
(a) any sums l>f _money paid y.nder ·section 4 or -
· ·. ·· section 5; ~ · ·"· · /
. - . . .
(b) ·any other c'.llll~)unts allocated to the Fund by any ·
. other agency of the State or Centrai 'Gover~ment. '
. - . ·, - '' -.:. . ' . ~ '
- .
(3) The balanc~ to the credit of ~the Fund ·shall .not lapse.
. '. at the end of t~1e financia~ year .. . - .. .. · ' ._ , .. : ·
: - 7. Utilization of the Fund.-··The Fund sh~lJ ~be;_uFlis~d
"· ' .. for the- - " · · ·
• ·, ~ .; ," ~· ·-"'·I
I
~ ·
•
"(i) . d_evelopment .or s1:11;, ri_iads;., ; ;;;::; '.' : :. : ... ,: ... ' ' . ~
.. <in . ·disbursement in respe~~~ ,of .,sud~· · proJects'. of St~te ~
road t:leveiopment, as inay b~ ·prescribed: ' .. . . . . ·. . . ... .
8. Accounts . and audit.- (1) The. con~erned ·.depart-
.men ts - of the State , Governn)~nt ·shall inaintain ·proper · . ._ __
. . accounts and other relevant ' records and prepare an. annual . ~
sta.tement of accounts, including the profit ~nd loss 'account
and the_ bal~nce ,. sh~et in .respect of allocat.ions· o~ their sha~e,..-
out of th<! Fund. . :. . 1- •1; \ · · ·: . • • . · , ._ .
. (2)"T~e · accounts "of the Fund .. shall be ; ~':H:ii°te~ by the . ·
Comptroller and Audit<;>r General o_f In'di~ at such-intervals .
as may be·spedfied by him. ....
· .
. .
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CHAPTER IV
MANA .CEMENT OF STATE ROAD DEVELOPMENT .
FUND
9. Powers of the State Govenunent to ad1ninist.er the
Fund.-(1) . The Stale Governn1ent shall have the power to
administer the Fund and sh <.111- ·
(a) take such decisions regarding invest~11ent on
projects u( SI ale r<x1d develnp·men t as it considers
· 11<.~L-L'S:-;<1 ry ;
- --
(b) take such rnt·a:-;11n.·~ as may be ' ll e ce~;st:1ry tp ra_ise
furids for the dev ..:.·lnp.ment of Stal _e roads;
(c) allocate and disburse such .funds as it considers
t
\ -:
• necessary to thl' departn1en ts respor~sible for the
developmen L of State roads.
(2)_ (a) The St.He Government m ay - c<.~ nstitute 'a State
Road Developn1en t Fund ·I\1anagenient Board for the
managen1 'ent of the Slate Ruad Developint;>nt Fund.
(b) The Board constituted unr-.ier d~use (a) sh_aU
exercise such powers and discharge such functions, as m.ay
be prescribed.
10. Functions of the 0 State Govern1nent.-The Sra'te -
Gov~rnrrient shall be responsible for the-
(i) administration and managen'le1 _1t pf the Fund; .
(ii) co-()rdination, co1npll·tion and timely utilization ol
all si1n1s allocat ed out nf th1 · Fund; '
(iii) sanction o1 sci 1<.·n 11 ' ·; 1 ur dvvi:.~lopnwn t uf Slate Roads
in sud1 n1ann<!r, as rr1c1 y bl' .l )r1_·.•;(Tibcd;
.. (iv) .forn1ulation of n ileria on the basis of which the
··411L.,pecific project s of develup111ent of State roads shall be
approved and financed out of tht. Fund; and
. _ _(v{ _r ~ le a. se of f~m-d s Lo ,,the departments or organiza
tions f9r specific proj ects uf Sta le roaci,s d e velopn1ent and
monitorin g of such pruje cts· and the expenditure incurr ed
ther eon.
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67 ( 12) - -- -
CHAPTER V
MISCELLANEOUS
~ 1. Powers to remove difficulties.-(1) If any diffi
culty arises in giving effect _to the provisions of this· Act, . the ...
State · Government may, by l>rder published ~n the Official
Gazette, m·ake such pn)Visi°oHs , not incoi1sistent with the
provisions oi this Act, as appel1r .to it to be necessnry o~.
expedient for removing the· difficulty: . _ '. " ~.-· ·
Provided that Ih.> ordL·r under this section sh~ll be
made after exprry of a period -of tiuee years fro1n the da·te of
commencen1en t of this /\ct.
.(2) Every order .made under this .section shall, .as soon
as may be after it is made, h«? laid . before the ·J·Iouse of the
State Legislature · while it is in st:·~sion.
12. P~nv~r to lll&lk(• rult'"'! · -"·(I) Thl' St11 IL' Covernrnent
may by notific.1tiun i11 tlh.' ( 1l!i1:·i.1t' C .. 1/,.l:'ll{', makL~ rules for
carrying out the purpo~t·s uf i It is Acl. · ·
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(2) All rules madL• undl·r tilis Act shall b~ laid, as soon
as may be after they are n1adc, b.efore th~ Ho~se of the Sta~e
Legislature, "''hi le it is in session, f <?r a period 9f not l~ss: than
fourte-en days, which may be comprised in orie session or in
tWo successive sessions, and if before . the~, expiry of the
session in which they are so laid or: of the session . imn1edi
ately following, the House of the State Legisla~ure n1akes any
modification in any of such rules or resolves l'lrnt· any such ·
rules should . not · be madt•, ~arch · rules Shi.ill . thereafter have ·
effect only· in sw.~h modified form or be ot ·no effect, as the
case . n1ay· be, so however, thnL any · such .. 1nodification or .
annulment shall be without prejudice _ to · the va~idity . of any
thing previous! y done thereunder ..
~ · · \Sil . ~: ~.
Sec:1·e~ary · t.o thcr Gove.-nment •
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Gm1cn111101t Ccutml J!fr:;s, Jmpur.
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