Section 5BB(2) in Rajasthan Entertainments and Advertisements Tax Act, 1957
(2)Notwithstanding anything contained in sub-section (1) where an assessment is done in consequence of or to give effect to any order of an appellate authority or the Tax Board or the Tribunal or a competent court as the case may be, it shall be completed within two years of the communication of such order to the prescribed authority; however the Commissioner may for reasons to be recorded, in any particular case, extend such time limit by a period not exceeding six months.]
