Section 22(1) in The Rajasthan Value Added Tax Act, 2003
(1)Where a dealer has failed to deposit tax-in accordance with the provisions of section 20 within the notified period, the assessing authority or the officer authorised by the Commissioner shall, without prejudice to the penal provisions in this Act, after making such enquiry as it may consider necessary and after giving the dealer a reasonable opportunity of being heard, assess tax for that period to the best of his judgment.
