8. Amendment of section 53, Rajasthan Act No. 4 of 2003.
- In sub-section (1) of section 53 of the principal Act, for the existing punctuation mark, appearing at the end, the punctuation mark ";" Shall be substituted and after the aforesaid sub-section (1), so amended, the following proviso shall be added, namely:-Provided that in case of the dealer who files returns electronically and also opts for' quarterly assessment under sub-section (2) of section 23, refund may be made provisionally to the extent of fifty percent of the refundable amount subject to the condition of subsequent verification of the deposit of refundable amount.
