Section 29(2) in The Rajasthan Sales Tax Rules, 1995
(2)Where the amount of the total demand exceeds the limits specified in clauses (a) and (b) of sub-rule (1) or the period of 12 months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required by the officers referred to in the said rule-(i)from the Assistant Commissioner or the Commercial Taxes Officer, having jurisdiction, if the amount of such demand exceeds Rs. 25,000/- but does not exceed Rs. 1,00,000/-(ii)from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand does not exceed Rs. 5.00 lacs and/or the proposed period of instalments does not exceed 25 months; and(iii)from the Commissioner, if the amount of such demand exceeds Rs. 5.00 lacs and/or the proposed period of instalments does not exceed 36 months.Explanation. - Instalments under this rule shall not be granted beyond a period of 36 months.
