Section 70(2)(a) in The Rajasthan Sales Tax Act, 1994

[Cites 0, Cited by 0] [Section 70(2)] [Section 70] [Entire Act]

State of Rajasthan - Subsection

Section 70(2)(a) in The Rajasthan Sales Tax Act, 1994

(a)Subject to the provisions in clause (b) of this subsection no order for levy of interest shall be passed-

(i)after expiry of two years from the end of the year in which relevant assessment, reassessment or rectification order is passed; and

(ii)if the assessment, reassessment or rectification order is the subject matter of appeal, revision or other proceeding, after expiry of two years from the end of the year in which the order in appeal, revision or other proceeding is passed.

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State of Rajasthan - Subsection

Section 70(2)(a) in The Rajasthan Sales Tax Act, 1994