Section 42(5) in The Rajasthan Sales Tax Rules, 1995
(5)[ Not withstanding anything contained in sub-rule (1) & (2), where any amount of tax, demand or other sum is payable to the incharge of a check-post or a flying squad or to any other officer including incharge or a person empowered under sub-rule (2) of Rule 52, such amount may be accepted by such incharge or officer or person and a receipt in Form ST 26 shall be issued to the depositor.] [Substituted by No. 10(14) FD/Tax-DIV/97-42, dated 9-7-1998, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 9-7-1998, page 167-110, w.e.f. 9-7-1998.]
