Section 15(1) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(1)If the assessing authority has reasons to believe that the whole or any part of the turnover of a dealer or the purchase value of taxable goods brought or caused to be brought into a local area by a dealer whether or his own account or on account of his principal or any other person or who has taken delivery or is entitled to take delivery of such goods on its entry into local area in respect of any period has escaped assessment to tax or has been under assessed or has been assessed at a rate lower than the rate at which it is assessable under this Act or any deduction or exemption have been wrongly claimed or allowed in respect thereof, the assessing authority may, notwithstanding the fact that whole or part of such escaped turnover or purchase value of taxable goods, as the case may be, was already before the said authority at the time of original assessment or re-assessment, but subject to the provisions of sub-section (3) at any time [within a period of five years from the expiry of the year to which the tax relates, issue notice and proceed to assess or re-assess to the best of its judgment, the tax payable by a dealer in respect of such turnover or purchase value of such goods, as the case may be, and after making such enquiry as it may consider necessary, shall complete the assessment within eight years from the end of the relevant year.] [Substituted by Rajasthan Act No. 4 of 2007, dated 7.4.2007.]
