Section 13(3) in The Rajasthan Sales Tax Rules, 1995
(3)Where a fee for certificate of exemption is not paid within the prescribed time, the certificate of exemption may not be cancelled in case the dealer-(a)pays the exemption fee with penalty equal to double the amount of such fee; and(b)pays the amount of tax, where such tax has been collected or charged by him for the assessment year for which the fee was required to be paid.
