Section 43(5) in The Rajasthan Sales Tax Rules, 1995
(5)(a)The amount in lieu of tax deducted in sub-rule (2) shall be deposited through a challan in form ST 10 in the Government account within fifteen days of the close of the month of such deduction. A monthly statement mentioning the details of tax deducted and deposits of each contractor alongwith the duplicate copy of form ST 28 shall be furnished to the issuing authority accompanied with part IV of the challan within one month from the date of such deposits.(b)Where an awarder fails to furnish the monthly statement as mentioned in sub-rule (5) (a) above, the issuing authority after affording a reasonable opportunity of being heard, may impose penalty under Section 68 of the Act.(c)The issuing authority after receiving the duplicate copy of from ST 28 shall verify the correctness of the deposits, and shall send the same immediately to the assessing authority of the contractor.
