Section 29(8)(b) in The Rajasthan Sales Tax Act, 1994
(b)Notwithstanding anything contained in sub-clause (a), where an assessment order is passed in consequence of or to give effect, any order of an appellate authority or the Tax Board or a competent court, it shall be completed within two years of the communication of such order to the assessing authority; however, the Commissioner may for reasons to be recorded in writing, extend in any particular case, such time limit by a period not exceeding six months.