Section 68(2) in The Rajasthan Value Added Tax Act, 2003
(2)The Deputy Commissioner (Administration) may, whether or not an assessment order under any section of this Act has been passed, 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 [a sum equal to] [Substituted by Rajasthan Act 4 of 2006, Published in Rajasthan Government Gazette Extraordinary, Part IV-A, dated 31-3-2006, page 61(47) for the words 'a sum equal to one and a half times of'.] the amount of tax avoided or evaded.
