4. Amendment of Section 24, Rajasthan Act No. 4 of 2003.
- After the existing sub-Section (4) of Section 24 of the principal Act, the following sub-section shall be added namely:-"(5) Where a dealer opts under proviso to Section 23, or where the State Government so directs by notification in the Official Gazette, a dealer may be assessed annually and no such assessment orders shall be passed after the expiry of two years from the end of the relevant year; however, the Commissioner may for reasons to be recorded in particular case may extend such time limit by a period not exceeding six months.".
