Section 76 in The Rajasthan Value Added Tax Rules, 2006
76. Procedure for write-off of demand.
- Where a demand is outstanding against a person or a dealer, for a period of ten or more years from the date it became due, and such demand has become irrecoverable for want of any kind of property, the competent officer under section 52 may write-off the demand, after making such enquiry, as he deems appropriate.
