Section 38(1) in The Rajasthan Value Added Tax Act, 2003
(1)The tax or the demand shall be payable by a dealer or a person on the basis of an assessment or an order passed, under this Act.Explanation I. - The interest, penalty, or any sum payable under this Act shall be deemed to be tax for the purpose of collection, recovery and for all matters ancillary or incidental thereto.Explanation II. - The demand shall include any amount payable by a person or a dealer under this Act or the rules.
