Section 9(6) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(6)No order under this section shall be passed after lapse of two years from the end of the year in respect of or part of which the assessment is made:Provided that, in case of an order of stay on proceedings by appellate authority or the Tax Board or a competent court, such time limit of two years will extend for the said period of stay on proceedings:Provided further that, where an assessment order is passed in consequence of or to give effect to any order of an appellate authority or the Tax Board or a competent court, it shall be completed within a year of the communication of such order to the prescribed authority:Provided further that, the Commissioner may for reasons to be recorded in writing, extend in any particular case the said time limit of two years by a period not exceeding one year.
