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State of Rajasthan - Section

Section 46 in The Rajasthan Sales Tax Rules, 1995

46. Verification of periodical collections.

(1)In the last week of every month the Assistant Commissioner, the Commercial Taxes Officer or any other officer who handles the collection of tax, shall prepare a statement in form ST 11 and shall forward it to the Treasury Officer for verification.
(2)Where any discrepancy in form ST 11 is discovered by the Treasury Officer at the time of verification, he shall inform the officer concerned, who shall send the necessary records to the Treasury Officer for reconciliation of accounts.