Section 79(2)(b) in The Rajasthan Value Added Tax Rules, 2006
(b)the applicant dealer has failed to make payment of any recoverable outstanding demand(s) under the Rajasthan Value Added Tax Act, 2003 and/or under the Central Sales Tax Act, 1956 and/or under the Rajasthan Sales Tax Act, 1994 and/or under the Rajasthan Sales Tax Act, 1954, or