Section 28(1) in The Rajasthan Sales Tax Act, 1994
(1)Where the assessing authority has reason to believe that a dealer has avoided or evaded tax or has not paid tax according to law, he may after giving the dealer a reasonable opportunity of being heard, determine at any time and for any period that taxable turnover of such dealer on which tax has been avoided or evaded or has not been paid according to law and assess the tax to the best of its judgement.
