Section 8C(1) in The Rajasthan Sales Tax Rules, 1995
(1)The Settlement Board shall entertain applications to resolve the dispute relating to outstanding demand of tax, or arrears of tax, interest or penalty payable under the Rajasthan Sales Tax Act, 1954, Rajasthan Sales Tax Act, 1994 or the Central Sales Tax Act, 1956, on fulfilment of the following conditions, namely:-(i)There shall be an outstanding demand of tax, interest or penalty in dispute in any appeal, revision, writ or any suit pending before any competent authority or court such as the Supreme Court, High Court, Tax Board. Board of Revenue, Dy. Commissioner (Appeals), or any Civil or Criminal Courts within the State or outside the State;(ii)The outstanding demand of tax, or arrears of tax, interest or penalty shall not be less than rupees one lac for each order;(iii)That at least a period of three years shall have expired from the date of creation of such dispute of tax, or arrears of tax or interest or penalty.Explanation. - (i) Tax shall mean tax by whatever name called, payable by the dealer or person under the Rajasthan Sales Tax Act, 1954, Rajasthan Sales Tax Act, 1994 or the Central Sales Tax Act, 1956 but does not include the tax collected or charged;(ii)Penalty shall mean penalty imposed on a dealer or person under the Acts referred to in (i) above; and(iii)Interest payable by a dealer or person under the Acts referred to in (i) above, as determined for delayed payment or non payment of tax.
