Section 30(2A) in The Rajasthan Value Added Tax Rules, 2006
(2A)[ Notwithstanding anything contained in sub-rule (1) and (2) above, for the period upto the date of commencement of the Rajasthan Value Added Tax (Second Amendment) Rules, 2017, the memorandum of appeal in From VAT-27 and application for condonation of delay in From VAT-28, submitted in such from and manner which was in force prior to the Rajasthan Value Added Tax (Third Amendment) Rules, 2015, shall be deemed to have been submitted under sub-rule (1) and/or (2) above, as the case may be.
