Section 13(1) in The Rajasthan Lands and Buildings Tax Act, 1964
(1)If and land or building-(a)ceases to enjoy the character on account of which it was entitled to exemption under section 6 or 21, or(b)is acquired, by transfer or otherwise, or any building is built, rebuilt or enlarged.during any year, after the commencement of the Rajasthan Urban Land Tax (Amendment) Act, 1973, the owner, if not already liable to pay tax, shall, subject to the other provisions of this Act, be liable to pay tax from the year following the year during which the land or building ceases to enjoy the character on account of which it was entitled to exemption or is acquired or during which any building, re-building or enlargement is completed or such building or enlarged portion is occupied, whichever is earlier.[Explanation. - The expression "acquired by transfer or otherwise" used in clause (b) of this sub-clause shall not include acquisition by inheritance.] [Added by Rajasthan 14 of 1995.]
