Section 3(1)(c) in The Rajasthan Lands and Buildings Tax Act, 1964
(c)Where any building, on which one-time-tax has been paid, is so rebuilt or enlarged as to make the assessee liable to pay an enhanced or additional amount of tax under this Act, the assessee shall, subject to the other provisions of this Act, be liable to pay the amount of enhanced or additional yearly tax or one-time-tax.