Section 17(10) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(10)If for any reason there is any under assessment in any form of any hotelier, the Luxury Tax officer suo motu or on the direction of the Commissioner or the Deputy Commissioner may proceed to reassess such hotelier:Provided that such reassessment shall not be made after the expiry of [five years] [Substituted by Rajasthan 9 of 1997.'w.e.f. 30-3-1997.] from the end of the relevant assessment year.
