Rajasthan Sales Tax Act,1994
Section 28. Provisional assessment in case of avoidance or evasion of tax
(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 judgment.
(2) The amount assessed in sub-section (1), after the adjustment of any amount deposited in advance in this behalf, if any, shall be payable by the dealer within thirty days from the date of service of the notice, or within a period of less than thirty days as may be determined by the assessing authority in the special circumstances and for the reasons to be recorded in writing.
(3) The provisional assessment under sub-section (1) shall not be made after the expiry of a period of six months from the date of making out the case, but the Commissioner may, for reasons to be recorded in writing in any particular case extend this time limit by a further period not exceeding six months.