Rajasthan Sales Tax Act,1994
Section 7. Payment of self-assessed tax
The Commissioner may, in public interest and with the approval of the State Government, introduce a general scheme of assessments for such class of dealers and with such terms and conditions as may be specified therein, in pursuance of which assessment order could be passed by assessing authorities on the basis of returns without calling for the accounts, registers and documents of the dealers in their office, and all such schemes of payment of self-assessed tax introduced in the past, duly approved by the State Government, shall be deemed always to have been validity introduced under this section.
