Section 5(e) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(e)(i)During the period in which the benefits under this Scheme are availed of by an industrial unit, such unit shall be liable to pay that part of tax which is not eligible for deferment under Annexure-B, in accordance with the relevant provisions of the RST Act/CST Act, and where such unit fails to make such payment, the Assessing authority having jurisdiction shall be empowered to initiate legal action against such unit.(ii)The repayment of deferred amount of tax shall be made as specified in Annexure-C to this notification.(iii)Where a unit fails to pay any instalment as specified in Annexure-C, then, after the expiry of a period of thirty days from the date of such default, the total out-standing deferred amount of tax shall become recoverable from such unit immediately as arrears of land revenue with interest at the rate specified in the RST Act from the date of the default, however, the said period of thirty days may be extended on sufficient grounds upto sixty days by the Commissioner, Commercial Taxes.
