Section 66(2)(a) in The Rajasthan Value Added Tax Act, 2003
(a)Subject to the provisions of clause (b) of sub-section (1), 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 or rectification order is passed; and(ii)if the assessment 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.