Section 8C(4) in The Rajasthan Sales Tax Rules, 1995
(4)On receipt of an application, the Settlement Board shall send a copy thereof to the assessing authority or the officer concerned and to call upon to furnish the relevant records along with its comments. The assessing authority or the officer concerned shall submit the comments and records within fifteen days from the receipt of such requisition and shall not proceed to recover such amount till the matter is pending before the Settlement Board.
