Section 74 in The Rajasthan Value Added Tax Rules, 2006
74. Procedure for composition of offences.
(1)For composition of offence under sub-section (1) of section 68, application shall be submitted in Form VAT-60 to the Deputy Commissioner (Administration) having jurisdiction.(2)On receipt of such application, the Deputy Commissioner (Administration) after conducting such enquiry as he may deem appropriate, direct by an order in writing, such dealer or person to pay, such composition amount as may be determined by him, in the specified period, failure to do so will result in cancellation of such composition order, on expiry of the specified period.
