Section 31(2)(iii) in The Rajasthan Sales Tax Rules, 1995
(iii)Where the disputed amount of demand exceeds rupees [five lacs] [Substituted by Notification dated 29-3-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 29-3-2001, page 601, w.e.f. 29-3-2001.].