Section 56B(i) in The Rajasthan Sales Tax Rules, 1995
(i)The Contractor shall deposit the entire collected tax or the 1 /52nd part of the annual estimated tax revenue whichever is higher on every Monday in the State Treasury or the banks authorized for the purpose through a challan in form ST 10 and in the event Monday being holiday, such amount shall be deposited on the immediately following working day. On completion of the contract period, if it is found that the amount deposited by the contractor is more than annual estimated tax revenue as well as the actual tax collected by him, such excess deposit amount shall be refunded to the contractor;
