The rajasthan taxation tribunal (repeal) act, 1999

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The Rajasthan Taxation Tribunal (Repeal) Act, 1999 
(Act No. 5 of 1999) 
 
(Received the assent of the Governor on the 30th day of April, 1999) 
An 
Act 
to repeal the Rajasthan Taxation Tribunal Act, 1995. 
Be it enacted by the Rajasthan State Legislature in the Fiftieth Year of the Republic of 
India as follows:- 
1. Short title and commencement. - (1) This Act may be called the Rajasthan Taxation 
Tribunal (Repeal) Act, 1999. 
(2) It shall be deemed to have come into force on 27th February, 1999. 
2. Definitions. - In this Act, unless there is anything repugnant in the subject or contest, - 
(a) "Repealed Act" means the Rajasthan Taxation Tribunal Act, 1995 (Act No. 19 of 
1995); 
(b) "Specified Acts" means enactments specified under the Schedule appended to this 
Act; 
(c) 'Tribunal" means the Rajasthan Taxation Tribunal constituted under the Rajasthan 
Taxation Tribunal Act, 1995 (Act No. 19 of 1995). 
3. Repeal of the Rajasthan Taxation Tribunal Act, 1995.  - The Rajasthan Taxation 
Tribunal Act, 1995 (Act No. 19 of 1995) is hereby repealed. 
4. Savings. - The repeal made under section 3 shall not affect, - 
(a) the previous operation of the Act so repealed or anything duly done or suffered 
thereunder; or 
(b) any obligation or liability accrued or incurred under the Act so repealed; or 
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed 
under the Act so repealed; or 
(d) any legal proceeding or remedy in respect of any obligation or liability as aforesaid, 
any any such legal proceeding or remedy may be continued or enforced, as if this 
Act has not been enacted. 
5. Transfer of pending cases from the Tribunal.  - (1) All matters and proceedings 
pending before the Tribunal on the date of co mmencement of this Act shall stand 
transferred to the High Court for disposal. 
(2) Where any matter or proceeding is transferred under Substitutedection (1), - 
(a) the records of such cases shall be forwarded to the High Court at Jodhpur or to the 
Bench at Jaipur, wherever the jurisdiction lies; 
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(b) the High Court shall, on receipt of such record, proceed to deal with such cases 
from the stage which was reached before such transfer or from any earlier stage or 
de novo as the High Court may deem fit. 
6. Furt her employment of Chairman and Member.  - Not-withstanding anything 
contained in sub-section (7) of section 3 of the repealed Act, the Chairman or any other 
Member of the Tribunal shall not be ineligible for further employment under the State 
Government or under any local authority or under any Corporation owned or controlled by 
the State Government. 
7. References. - References to Tribunal, if any, in any of the specified Acts shall, from the 
date of commencement of this Act, be deemed to be a reference to the High Court. 
8. Power of State Government to remove difficulties.  - (1) If any difficulty arises in 
giving effect to any of the provisions of this Act, the State Government may, by order, 
published in the official Gazette, make such provisions, or take such measures, not 
inconsistent with the provisions of this Act, as appears to it to be necessary or expedient 
for the purposes of removing difficulties: 
Provided that no such order shall be made after the expiry of a period of three years from 
the date of commencement of this Act. 
(2) Any order made by the State Government under sub-section (1) shall be laid, as soon 
as may be, after such order is made before the State Legislature. 
9. Repeal and Savings. - (1) The Rajasthan Taxation Tribunal (Repeal) Ordinance, 1999 
(Ordinance No. 1 of 1999) is hereby repealed. 
(2) Notwithstanding such repeal, all things done, actions taken for orders made under the 
said Ordinance shall be deemed to have been done, taken or made under this Act. 
Schedule 
[See Section 2 (b)] 
S. 
No. 
Name of Enactment Act No. 
& Year 
1 2 3 
1. The Rajasthan Electricity (Duty) Act, 
1961 
12 of 
1961 
2. The Rajasthan Entertainment and 
Advertisement Tax Act, 1957 
24 of 
1957 
3. The Rajasthan Excise Act, 1950 02 of 
1950 
4. The Rajasthan Lands and Buildings 
Tax Act, 1964 
18 of 
1964 
5. The Rajasthan Land Tax Act, 1985 06 of 
1985 
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6. The Rajasthan Motor Vehicles 
Taxation Act, 1951 
11 of 
1951 
7. The Rajasthan Provisional Collection 
of Taxes Act, 1958 
23 of 
1958 
8. The Rajasthan Sales Tax Act, 1954 29 of 
1954 
9. The Rajasthan Tax on Entry of Motor 
Vehicles into Local Area Act, 1988 
14 of 
1988 
10. The Rajasthan Motor Transport 
Vehicles Toll Act, 1991 
12 of 
1991 
11. The Rajasthan Taxes on Luxuries 
(Tobacco and its Products) Act, 1991 
11 of 
1994 
12. The Rajasthan Sales Tax Act, 1994 22 of 
1995 
13. The Rajasthan Tax on Luxuries (in 
Hotels and Lodging Houses) Act, 
1990 
09 of 
1996 
 

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