Section 26(1) in The Rajasthan Value Added Tax Act, 2003
(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 this Act has been escaped wholly or in part; or(c)wherein tax has been wholly or in part unassessed or under-assessed in any way or under any circumstances,shall be deemed to be an escaped assessment and the assessing authority or the officer authorized by the Commissioner, 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).[***] [Deleted 'Explanation' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.]
