Section 7(b) in Sales Tax New Deferment Scheme For Industries, 1989
(b)The assessing authority under the Rajasthan Sales Tax Act, 1954 having jurisdiction shall, either suo motu or on receipt of an application in this behalf, and after affording an opportunity of being heard to the industrial unit, if he is satisfied that a breach of any of the conditions mentioned above has been committed, obtain the prior permission of the Commissioner before taking legal action under the provisions of the Rajasthan Sales Tax Act, 1954 for the purpose of recovery of deferred tax with interest, as if there was no deferment. The Commissioner, in case he occurs with the findings of the assessing authority shall, before according such permission to the assessing authority, consult the appropriate Screening Committee.
