Section 26(3) in The Rajasthan Value Added Tax Rules, 2006
(3)Where the amount of the demand exceeds the limits specified in clauses (a) and (b) of sub-rule (2) or the period of twelve months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required,-(i)from the Assistant Commissioner or Commercial Taxes Officer having jurisdiction, if the amount of such demand exceeds rupees fifty thousand but does not exceed rupees two lacs;(ii)from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand exceeds rupees two lacs but does not exceed rupees ten lacs and/or the proposed period of installments does not exceed twenty four months; and(iii)from the Commissioner, if the amount of such demand exceeds rupees ten lacs and/or the proposed period of installments does not exceed thirty six months.
