Section 42(3) in The Rajasthan Value Added Tax Rules, 2006
(3)Such person shall inform about his daily sale proceeds to the officer mentioned in sub rule (1). At the closure of his business, the said officer shall determine his final tax liability and adjust the security amount against the final tax liability of such person. Where the amount of security is more than the final tax liability of such person the said officer shall refund the excess amount. Where the amount of security is less than final tax liability of such person the said officer shall recover the balance amount.
