Rajasthan Sales Tax Act,1994
Section 55. Power to write off demand
Where a demand against a dealer for a year or years payable under this Act including the Central Sales Tax Act,1956 (Central Act 74 of 1956) has been outstanding for more than ten years from the year during which such demand is created, 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.
(a) by the Assistant Commissioner or the Commercial Taxes Officer, as the case may be, if it does not exceed rupees five thousand;
(b) by the Deputy Commissioner (Administration), if it does not exceed rupees twenty thousand;
(c) by the Commissioner, if it exceeds rupees twenty thousand but does not exceed rupees one lac; and
(d) by the State Government, if it exceeds rupees one lac.