Section 32(4) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(4)If the driver or any other person in-charge of the vehicle does not comply with sub-section (2), it shall be presumed that goods carried thereby have been sold within a local area in the State by the owner of the vehicle and shall, notwithstanding anything contained in this Act, be assessed to tax, by the officer empowered in this behalf, in the prescribed manner.
