Section 14(1) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(1)If any question arises, otherwise than in proceedings before a court or before the prescribed authority has commenced assessment of an employer under section 9, about the interpretation or the scope of any provision of this Act, the Commissioner shall make an order determining such question.Explanation. - For the purposes of this sub-section, the prescribed authority shall be deemed to have commenced assessment of an employer under section 9, when the employer is served with a notice under that section.
