Section 72(1) in The Rajasthan Sales Tax Act, 1994
(1)Where a person is charged under this Act with the offence of avoidance or evasion of tax in any manner and at any time or with the offence of misuse of declaration forms, he may make an application on plain paper to the Deputy Commissioner (Administration) having jurisdiction, admitting his offence and making request therein for composition of the offence in lieu of penalty or prosecution.
