Rajasthan Sales Tax Act,1994
Section 83. Special provisions relating to under-billing
(1) The Commissioner may permit or authorise any officer not below the rank of an Assistant Commercial Taxes Officer, to purchase any goods in the prescribed manner from a dealer at the price equal to the value shown in his purchase bill or sale bill increased by ten per-cent where such officer has reason to believe that the value shown in the sale or purchase bill is less than the fair market price of such goods. The dealer shall also be reimbursed the octroi and the transportation charges actually incurred.
(2) The dealer, on being directed in purchase of sub-section (1), shall be bound to sell the goods to the officer so permitted or authorised and if he refuses, fails or does not deliver the goods within the time mentioned in the direction given to him, he shall be liable to penalty, which shall be equal to the amount of difference between the fair market price of such goods in the opinion of such officer and the price offered to the dealer for purchase of such goods.
(3) The dealer shall be afforded a reasonable opportunity of being heard before imposition of penalty under sub-section (2).