Section 72(3) in The Rajasthan Sales Tax Act, 1994
(3)[ Notwithstanding anything contained in sub-Sections (1) & (2), on an application by a person admitting the offence committed by him under sub-Section (8) of Section 77 or sub-Section (5), (8) or (10-A) of Section 78, the assessing authority, the officer authorized under sub-Section (4) of Section 77; the officer empowered under sub-Section (3) of Section 78 or incharge of a check-post, as the case may be, may accept composition money from such person in lieu of penalty or prosecution, which shall,-(i)in case of the offence committed under sub-Section (8) of Section 77 or sub-Section (5) of Section 78, be equal to the amount of four times of the tax leviable on the goods involved or twenty five percent of the value of such goods, whichever is less,(ii)in case of the offence committed under sub-Section (8) of Section 78, be equal to fifteen percent of the value of such goods,(iii)in case of offence committed under sub-Section (10-A) of Section 78, be equal to twenty five percent of the value of such goods.]
