Section 26(2) in The Rajasthan Value Added Tax Rules, 2006
(2)Where a dealer or person is not in a position to make payment of the demand outstanding against him under an order passed under the repealed Act or under this Act or under the Central Sales Tax Act, 1956, installments under sub-section (5) of section 38, may be granted to such dealer or person for a period not exceeding twelve months from the date of such order,-(a)by the Assistant Commercial Taxes Officer, in case the demand does not exceed rupees fifty thousand; and(b)by the Assistant Commissioner or Commercial Taxes Officer, as the case may be, in case the demand does not exceed rupees two lacs.
