Section 82(3) in The Rajasthan Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (4) of section 38, no appeal under this section shall be entertained unless it is accompanied by a satisfactory proof of the payment of tax and other amounts admitted by the appellant to be due from his or of such installment thereof as might have become payable and in case of an appeal from ex-party assessment order, five percent of, and in other cases ten percent of the remaining demand over and above the admitted tax or other amounts.
