Section 76(7) in The Rajasthan Value Added Tax Act, 2003
(7)During the pendency of the proceeding under sub-section (6), if any person appears before the Incharge of the check post or barrier or [the officer authorised] [Substituted by Rajasthan Ordinance 5 of 2006, Published in Rajasthan Government Gazette, Extraordinary, Part 4(Kha), dated 28-12-2006, page 7, w.r.e.f. 1-4-2006, for the words 'the officer empowered'.] under sub-section (4) and prays for being impleaded as a party to the case on the ground of involvement of his interest therein, the said Incharge or the officer on being satisfied may permit him to be impleaded as a party to the case; and thereafter, all the provisions of this section shall mutatis mutandis apply to him.
