Section 43(6) in The Rajasthan Sales Tax Rules, 1995
(6)Where the amount is not deducted as prescribed in sub-rule (2), the awarder of the person authorised by him shall be liable to penalty as provided for in the Act. In such cases the contractor shall be liable to pay the said amount together with interest at the rate provided for in the Act from the date of the receipt of the payment in any form by him.
