Section 10(2)(a) in The Rajasthan Lands and Buildings Tax Act, 1964
(a)Where on examination of the return and after the enquiry the assessing authority is not satisfied that the particulars mentioned therein are correct and complete he shall serve a notice on the owner either to attend in person or through an authorised agent on a date and place to be specified in the notice or to produce or cause to be produced on that date any evidence on which the owner may rely in support of his return.