Section 20(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(3)No appeal against an order of assessment with or without penalty or interest or against an order imposing penalty or interest shall be entertained by an appellate authority, unless such appeal is accompanied by satisfactory proof of the payment of forty per cent of tax with or without penalty or interest or as the case may be of the payment of penalty or interest in respect of which appeal has been preferred.
