Section 30(2) in The Rajasthan Sales Tax Act, 1994
(2)Where the Commissioner or a Deputy Commissioner (Administration) has reason to believe that a dealer has escaped assessment to tax in any manner provided in sub-section (1), he may at any time, subject to the time limit specified in sub- section (3), either direct the assessing authority to assess the tax or the fee or other sum or himself proceed to assess the same.
