Section 56(4) in The Rajasthan Sales Tax Rules, 1995
(4)Where the Incharge or the officer referred to in sub-rule (1), is not satisfied with the reply of the registered owner of the vehicle or the carrier, after having obtained the prior approval in writing of the Deputy Commissioner (Administration) having jurisdiction, shall confiscate the vehicle or the carrier to the State under sub-section (10) of section 78.
