Section 39(4) in The Rajasthan Value Added Tax Rules, 2006
(4)Notwithstanding anything contained in sub-rule (1), (2) and (3) above, where any amount of tax, demand or other sum payable under the Act or the rules or any notification, to the assessing authority or the incharge of a check post or a Flying Squad or to any other officer authorized under sub-section (4) of Section 76 of the Act, such amount may be accepted by such authority or the in-charge or officer or a Junior Commercial Taxes Officer and a receipt in Form VAT-38 shall be issued to the depositor.
