Section 30 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
30. Determination of certain disputed question.
(1)If any question arises, otherwise than in a proceeding before a Court or in any proceedings for assessment already initialed under this Act, about the interpretation or the scope of any provision of this Act, the Commissioner shall make an order determining such questions.(2)The Commissioner may direct that the determination shall not affect the liability of any person under this Act, in respect of the period prior to the determination.(3)If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against or by way of revision of such order.
