Section 30(1) in The Rajasthan Sales Tax Act, 1994
(1)An assessment-(a)of a person who is liable to get registration but has not got himself registered; or(b)in which, for any reason, the levy of tax or any fee or sum payable under the Act has been escaped wholly or in part; or(c)wherein tax has been wholly or in part un-assessed or under assessed in any way or under any circumstances,shall be deemed an escaped assessment and the assessing authority shall on the basis of the material on record or after making such enquiry as it may consider necessary, complete such assessment within the time limit provided in sub-section (3).Explanation.- The assessment under this section shall not include that part of business which has already been assessed under Section 29.
