Rajasthan Sales Tax Act,1994
Section 93. General powers of the commissioner
(1) Subject to the provisions of this Act and the rules made thereunder, the Commissioner shall be empowered to formulate guidelines or issue administrative instructions, in particular or in general, for carrying out the purposes of the Act and the rules.
(2) For the purposes of the official use, the Commissioner may, by notice in any newspaper, or in such other manner as he deems proper call upon all dealers or any class of dealers to furnish such information, statement or return as may be specified in the notice issued in this behalf.