Section 17(5) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(5)Where all the returns are filed by a registered hotelier for any year, no order of assessment under sub-section (3) of (4) in respect of that year shall be made after the expiry of three years from the end of the said year, and if for any reason such order is not made within the period aforesaid, then the returns so filed shall be deemed to have been accepted as correct and complete and the assessment shall be deemed completed accordingly:Provided that, where a fresh assessment is to be made in view of any order made in appeal under this Act or by the High Court or by the Supreme Court such assessment shall be made within on year from the date of the receipt of such order by the Luxury Tax officer:Provided further that, in computing any period of limitation laid down in this sub - section the time during which the assessment remained stayed under the orders of any competent authority or of the High Court or of the Supreme Court shall be excluded:Provided also that, the Commissioner in the interest of the revenue and for reasons to be recorded in writing, issue directions not to proceed with the assessment of any particular hotelier or class of hoteliers for any particular period and the period covered by such direction to stay the assessment proceeding shall be excluded in computing the period of limitation laid down in this sub-section.
