Section 4(2) in The Rajasthan Sales Tax Rules, 1995
(2)Notwithstanding anything contained in sub-rule (1), the assessment of a dealer falling within the pecuniary jurisdiction of an Assistant Commercial Taxes Officer in circle shall be made by such Assistant Commercial Taxes Officer. However, any such assessment, if made by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, of that circle, shall not be invalid.
