Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 1] [Section 29(8)] [Section 29] [Entire Act]

State of Rajasthan - Subsection

Section 29(8)(a) in The Rajasthan Sales Tax Act, 1994

(a)No assessment order under this Section shall be passed after the expiry of two years from the end of the relevant assessment year or one year after coming into force of this act, whichever is later; however, the Commissioner may for reasons to be recorded in particular case may extent such time limit by a period not exceeding six months.
(aa)[ Notwithstanding anything contained in clause (a), the period during which the assessment proceedings remain stayed or restrained under the orders of any competent court, shall be excluded in computing the period of limitation under clause (a). [Inserted by Rajasthan Act 11 of 2000, w.e.f. 10-5-2000.]
(aaa)Notwithstanding anything contained in clause (a), the assessment orders pertaining to the assessment year 1997-1998, may be passed upto 13th September 2000.]