Section 5(k) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(k)(i)Where the Assessing Authority, having jurisdiction under the Act, either sou moto or on receipt of an application in this behalf, and after affording an opportunity of being heard to the industrial unit concerned, if he is satisfied that a breach of any of the conditions specified in sub-clauses (c), (d), (h) and (i) of clause 5 has been committed, shall obtain prior permission in writing of the Commissioner, Commercial Taxes before taking legal action under the provisions of the amount of deferred tax with interest. However, the Commissioner, in case he concurs with the findings of the Assessing Authority, shall place the matter before SLSC for decision.(ii)The interest levied in sub-clause (k)(i) could be waived by the competent authority in accordance with the provisions of section 54 of the RST Act.
