Section 17(7) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(7)If the Luxury Tax officer has reason to believe that a hotelier is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within time as required under the Act, the Luxury Tax officer shall, at any time, within eight years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of tax (if any) due from the hotelier in respect of that period, and any period of periods Subsequent thereto.
