Section 5BB(1) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(1)Without prejudice to the provisions of section 5-C, no assessment under section 5-B shall be made after the expiry of twenty four months from the end of relevant assessment month for which assessment has become due; however the Commissioner may, for reasons to be recorded, in a particular case, extend such time limit by a period not exceeding six months:Provided that the assessments pending on the date of commencement of the Rajasthan Finance Act, 1998 (Act No. 8 of 1998) shall be completed upto March 31st, 1999 or within the period specified above, whichever is later.
