Section 27(1) in The Rajasthan Sales Tax Rules, 1995
(1)As soon as an assessment is completed or an order of penalty is passes, under the Act, or the rules, the assessing authority shall, serve a demand notice on the dealer or the person in form ST 7 alongwith a certified copy of the assessment order or the penalty order requiring him to pay the tax and interest so assessed or penalty so imposed within thirty days. However, where the assessing authority is of the opinion that for the purpose of protecting the interests of State revenue, it is necessary so to do, may serve a demand notice on the dealer or the person requiring him to pay the tax and interest so assessed or penalty so imposed on or before the day specified in the demand notice.
