Section 38(3) in The Rajasthan Value Added Tax Act, 2003
(3)In default of the payment of tax or demand payable under subsection (1) or sub-section (2), the amount of tax or demand shall be recoverable in accordance with the provisions of this Act including the provisions of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956) and the Revenue Recovery Act, 1890 (Central Act No. 1 of 1890).
