Section 11A in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
11A. [ Notice for payment of demand. [Inserted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).]
- As soon as an assessment is completed or any other order is passed, creating any demand under the Act or the rules, the assessing authority shall serve a demand notice on the dealer or the person in Form ETLA-6 along with a certified copy of such order, requiting him to pay the demand within thirty days of such service. However, where the assessing authority is of the opinion that for the purpose of protecting the interest of State revenue it is necessary so to do, he may after recording reasons in writing, reduce the period of thirty days, as he may deem proper in the facts and circumstances of the case.
