Section 13D(2) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(2)No order or direction under sub-section (1) shall be passed or issued by the Commissioner if a period of five years has already elapsed from the date on which the order sought to be revised was passed.Explanation. - In computing the period of limitation for the purpose of this sub- section, only period during which any proceeding under this section was stayed by an order of any competent authority or court shall be excluded.
