Section 14(2) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(2)For the purposes of sub-section (1), the dealer who is eligible for summary assessment under the provisions of this section may, -(a)in respect of the year ending 31st March, 2000 furnish to his assessing authority, the return relating to his turn-over under sub-section (1) of section 12 within a period of sixty days;(b)in respect of Subsequent accounting years, submit to his assessing authority the return relating to his turn-over under sub-section (10 of section 12:Provided that the return or revised return to be submitted by a dealer under this sub-section shall be accompanied by the enclosures specified in sub-section (3):Provided further that no penalty under sub-section (5) of section 12 shall be levied nor any prosecution under clauses (a) and (f) of sub-section (1) of section 35 be instituted or continued in respect of any completed year of his business in accordance with the requirements of this section.
