Section 44(i) in The Rajasthan Value Added Tax Rules, 2006
(i)The contractor shall deposit the entire collected tax or the l/52nd part of the annual tax revenue offered by the contractor and approved by the Commissioner, whichever is higher, on every Monday in the State treasury or the banks authorized for the purpose through a [e-challan] in Form VAT-37 and in the event Monday being holiday, such amount shall be deposited on the immediately following working day, where the contractor fails to deposit such amount in the above manner, the officer directed under clause (b) by the Commissioner, shall proceed to recover such amount as if such amount was a demand of tax under the Act. On completion of the contract period, if it is found that the amount deposited by the contractor is more than annual tax revenue offered by the contractor and approved by the Commissioner as well as the actual tax collected by him, such excess deposit amount shall be refunded to the contractor.
