State Act

The Rajasthan Value Added Tax Act, 2003

52. Power to write off demand.– Where a demand against a dealer payable under this Act including the Central Sales Tax Act, 1956 (Central Act No. 74 of 1956) has been outstanding for more than ten years from the date it became due and such demand has been rendered irrecoverable for want of any kind of property for being attached and sold, without prejudice to the provisions of other law or rules providing for writing off of demands, such demand may be written off through an order in writing, in the manner prescribed– 5[(a) by the Assistant Commercial Taxes Officer, if it does not exceed rupees one lac; (b) by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, if it does not exceed rupees five lac; (c) by the Deputy Commissioner (Administration), if it exceeds rupees five lac but does not exceed rupees twenty five lac; (d) by the Commissioner, if it exceeds rupees twenty five lac but does not exceed rupees five crore; and (e) by the State Government, if it exceeds rupees five crore.]