Section 13(2)(c) in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
(c)where the amount of the total demand exceeds the limits as specified in clause (a) and (b) or the period of 12 months is found insufficient in view of the circumstances of the case, prior permission in writing shall be required by the officers referred above:(ii)from the Assistant Commissioner, Commercial Taxes, or the Commercial Taxes officer, having jurisdiction, if the amount of such demand exceed Rs. 25,000/ - but does not exceed Rs. 1.00 lac and and instalments does not exceed 12 months.(iii)from the Deputy Commissioner (Administration) having jurisdiction, if the amount of such demand does not exceed Rs. 5.00 lac and the proposed period of instalments does not exceed 25 months and(iv)from the Commissioner, Commercial Taxes, if the amount of such demand exceeds Rs. 5.00 lacs and the proposed period of instalments does not exceeds 36 months.