Section 21(1) in The Rajasthan Sales Tax Rules, 1995
(1)The Assistant Commissioner, the Commercial Taxes Officer or the Assistant Commercial Taxes Officer having jurisdiction, may be a notice in form ST 12A, require any unregistered dealer to furnish within a period as may be specified in the notice, a return or returns in form ST 5 or ST 5A as the case may be, in respect of any period, specified in the notice; however, such notice shall not be with respect to any period prior to five years from the date of issue of such notice.
