Section 70(1) in The Rajasthan Sales Tax Act, 1994
(1)No order for imposing penalty shall be passed-(a)after expiry of two years from the end of the year in which the relevant assessment, reassessment or rectification order is passed; and(b)if the assessment, reassessment or rectification order is subject matter of appeal, revision or other proceeding, after expiry of two years from the end of the years in which the order in appeal, revision or other proceeding is passed.
