Section 14(4) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(4)Summary assessments under this section shall not be made in respect of a dealer for any year if,-(a)he has not been assessed under section 12 for a period not less than twelve months immediately preceding the commencement of the year under assessment and appeal, revision or other proceedings are pending disposal in respect of such assessment;(b)the assessment of the dealer has been completed under this section continuously for a period of three years immediately preceding the year under assessment;(c)proceedings under sub-section (2) of section 35 of this Act involving suppression of any taxable purchase value of goods or tax liability have been taken up or concluded or are pending finalisation in respect of the dealer for the year; and(d)proceedings involving, suppression of any taxable purchase value of goods liable to tax in respect of him for any of the three years immediately preceding the year under assessment are concluded either under sub-section (2) of section 35 of the Act resulting in liability to pay tax over and above the tax liability declared in the return filed under sub-section (1) of section 12 for any such year.
