Section 42(7) in The Rajasthan Sales Tax Act, 1994
(7)[ Notwithstanding anything contained in this Act, the Commissioner may,-(a)on the recommendation of the State Government defer the recovery of demand payable by an industrial unit declared as sick by the Board of Industrial and Financial Reconstruction constituted under the Sick Industrial Companies (Special Provisions) Act, 1985 (Central Act No. 1 of 1986) to such extent, for such period and on such conditions with regard to the payment or rate of interest as may be deemed proper.(b)after having conducted such enquiry as he deems necessary and after recording his reasons for so doing, permit deferment of payment of tax arrears for a maximum period of three years and thereafter order recovery thereon in sixty monthly instalments in case of such sick industrial units and such industrial units facing incipient sickness as may be specified by the committee constituted for the purpose by the State Government.]
