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[Cites 0, Cited by 0] [Section 3(5)] [Section 3] [Entire Act]

State of Rajasthan - Subsection

Section 3(5)(b) in The Rajasthan Sales Tax Act, 1994

(b)Notwithstanding anything contained in this Act, the Officer mentioned in clause (a) may either order for composition, of tax on the application filed under clause (a), or in the absence of such application, suo motu determine tax payable by such person, having regard to the specific facts and circumstances of the case.