Section 72(2) in The Rajasthan Sales Tax Act, 1994
(2)The Deputy Commissioner (Administration), whether or not an assessment order under any Section of the Act has been passed, may accept from the person who made the application under sub- section (1), by way of composition of the offence in lieu of penalty or prosecution-(i)a sum equal to the amount of tax avoided or evaded in any manner and at any time; and(ii)a sum equal to the tax payable but not required to be paid on account of the use of the declaration form.
