Section 12(7) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(7)In computing the period of limitation for assessment under this section,-(a)the time during which the proceedings for assessment in question have been deferred on account of any stay order granted by any court or any other authority shall be excluded,(b)the time during which the assessment has been deferred in any case or class of cases by the Commissioner, for reasons to be recorded in writing shall be excluded.
