Section 15B in The Rajasthan Lands and Buildings Tax Act, 1964
15B. Land and Building Tax escaping assessment.
- If the Assessing Authority has reason to believe that for any reason any land or building has escaped assessment or has been wrongly or incorrectly assessed [or if the use of land or building is changed] [Inserted by Rajasthan Act 14 of 1995 [1-6-1995].] he may within such period and after following such procedure as may be prescribed, proceed to assess or re-assess such land or building and the provisions of this Act shall as far as may be apply to such assessment or re-assessment.
