Section 33(3) in The Rajasthan Value Added Tax Act, 2003
(3)Where an application under sub-section (1) is [presented to the assessing authority] [Substituted 'presented to the assessing authority, appellate authority or Tax Board' by Rajasthan Act No. 3 of 2007, dated 10.4.2007.] and a receipt thereof is obtained, it shall be disposed of [within a period of six months] [Substituted 'within a period of one year' by Rajasthan Act No. 5 of 2016, dated 9.4.2016.] from the date of presentation and where such application is not disposed of within the said period; the same shall be deemed to have been accepted:[Provided that the application pending before assessing authority on 1st April, 2016 shall be disposed of up to 30th September, 2016 or within one year from the date of presentation thereof, whichever is earlier.] [Added by Rajasthan Act No. 5 of 2016, dated 9.4.2016.]
