Section 56B(a) in The Rajasthan Sales Tax Rules, 1995
(a)The Commissioner shall determine the amount of estimated annual tax revenue for a particular check-post or for a specified area on the basis of the highest annual tax revenue of the immediately preceding three years or of lesser years, as the case may be. When such area and the check-post(s) are contracted out for the first time, the estimated annual tax revenue would be determined by the Commissioner to the best of his judgment. However, in the event of any special circumstances the Commissioner, after recording reasons for doing so, may revise such estimated annual tax revenue. The determination of estimated annual tax revenue by the Commissioner under this clause shall be final.
