Section 51(3) in The Rajasthan Sales Tax Rules, 1995
(3)Immediately after the detection of under billing, the assessing authority or the authorised officer shall forthwith realise the tax as per the invoice, if not already paid, and thereafter, shall proceed to dispose off the case within seventy two hours. If he fails to do so, the goods seized under Section 83 shall have to be released forthwith.
