Section 23(2) in The Rajasthan Sales Tax Rules, 1995
(2)A dealer may furnish the declaration forms referred to sub- rule (1) before his assessing authority-(a)either with the return or returns to be filed under rule 19; or(b)at the time of assessment; or(c)[ within such further time as the assessing authority may allow but not exceeding four months from the date of assessment or upto the date of expiry of period of limitation for such assessment, whichever is later] [Substituted by Notification dated 14-6-2001, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 16-6-2001, page 142, w.e.f. 16-6-2001.]:[Provided that where the assessment have been completed by 31.3.2002 and extended time, if any, as mentioned in clause (c) has also expired, the assessee shall furnish the declaration form upto 31.3.2003] [Substituted by Notification dated 20-1-2003, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 22-1-2003, page 525-3, w.e.f. 22-1-2003.][Provided also that where the assessments have been completed by 31.03.2004 and extended time, if any, as mentioned in clause (c) has also expired, the assessee shall furnish the declaration forms up to 31-12.2004.] [Inserted by Notification dated 12-7-2004, Published in Rajasthan Gazette Extraordinary part 4(ga), dated 12-7-2004, page 180, w.e.f. 12-7-2004.]
