Section 21(3) in The Rajasthan Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (1), where [the Commissioner] [Substituted for the words 'the State Government' vide Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47).] is of the opinion-that it is expedient in the public interest so to do may by a notification in the Official Gazette extend the date of submission of the returns or may dispense with the requirement of filing any or all the returns by a dealer or class of dealers.
