Section 44(a) in The Rajasthan Value Added Tax Rules, 2006
(a)The Commissioner, to the best of his judgment, shall determine,-(i)the amount of minimum annual tax revenue for a particular check-post or for a specified area. However, in the event of any special circumstances the Commissioner, after recording reasons for doing so, may revise such minimum annual tax revenue, and(ii)the collection charges as fixed percentage of the offered annual tax revenue and the same shall be computed in a manner published in the notice inviting tender for collection of tax on contract basis.
