Section 24(5) in The Rajasthan Value Added Tax Act, 2003
(5)No assessment order under this section shall be passed after the expiry of two years from the end of the relevant year. However, the Commissioner may for reasons to be recorded in writing, extend such time limit in any particular case by a period not exceeding six months;[Provided further that the assessment for the year 2013-14 shall be made up to 31.07.2016.]
