Section 12(6) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(6)No assessment under this section for any year shall be made after a period of three years from the date on which return for that year is submitted by a dealer:Provided further than nothing contained in this sub-section limiting the time within which the assessment may be made shall apply to an assessment made on the assessee or any person in consequence of, or to give effect to any finding, direction or order made under section 23 or section 24 or section 26 or any judgment or order made by any court.
