Section 8C(8) in The Rajasthan Sales Tax Rules, 1995
(8)The Settlement Board shall, after giving an opportunity of being heard to the applicant and also to the assessing authority or the officer concerned or such officer as may be authorized by the Commissioner and after having examined the records, determine by an order in writing an amount to be deposited by the applicant in lieu of outstanding demand of tax. or arrears of tax, interest or penalty in dispute for settlement and send a copy thereof to the applicant, the assessing authority or officer concerned and the Commissioner, Commercial Taxes.
