Section 42(7)(b) in The Rajasthan Sales Tax Act, 1994
(b)after having conducted such enquiry as he deems necessary and after recording his reasons for so doing, permit deferment of payment of tax arrears for a maximum period of three years and thereafter order recovery thereon in sixty monthly instalments in case of such sick industrial units and such industrial units facing incipient sickness as may be specified by the committee constituted for the purpose by the State Government.]