Section 77(2) in The Rajasthan Value Added Tax Act, 2003
(2)[ Notwithstanding any thing contrary contained in any contract under, sub-section (1), a contractor covered by sub-section (1) shall deposit the amount of-(i)tax collected; or(ii)the amount of contracted annual tax revenue,whichever is higher, subject to revision on account of any increase or decrease in the rate of tax or grant of exemption from tax, in such manner and within such time as may be prescribed, and all the provisions of this Act including the provisions of recovery and interest shall, so far as may be, apply to such contractor.
