Section 14(5) in The Rajasthan Lands and Buildings Tax Act, 1964
(5)[ Any direction for revision issued under sub-section (2) shall have effect prospectively and shall have no effect on past cases, where returns have been filed or in which the proceedings of assessment, amendment of assessment, appeal or revision under the provisions of this Act are pending on the date of coming into force of the direction issued under sub-section (2) and the proceedings of assessment, amendment in assessment, appeal or revision in such cases shall be continued, finalized, disposed of, ordered or determined in accordance with the provisions of this Act as in force before the date of enforcement of the revision of tax under sub-section (2) and for removal of doubts it is clarified that with effect from the date of enforcement of the direction issued under sub-section (2), the revision of tax under sub-section (2) shall also have effect on aforesaid cases prospectively.] [Added by Rajasthan 9 of 1997 (30.3.1997).]
