Rajasthan Sales Tax Act,1994
Section 29. Assessment
(1) Assessment for a year shall be made after the returns of that year have become clue, but a closed firm could be assessed immediately after its closure.
(2) In the case of a dealer whose turnover as determined in the last assessment order passed subsequent to the first assessment after his registration, does not exceed such limit as may be notified by the State Government in the Official Gazette in this behalf, the assessment of such dealer shall be made for two years at a time by one single order, after all the returns in respect of such period of two years have become due.
(3) In the case of works contract, the assessment of a contractor shall be made on the basis of the work done in a year and the amount paid or deducted at source in that year, if any, in lieu of tax, and in the case of a contractor opting for payment of exemption fee in lieu of tax, on the basis of amount of exemption fee paid or deducted at source in a year, and such year shall be deemed to be his accounting year.
(4) Where the assessing authority, on scrutiny is satisfied that the returns furnished by a dealer are correct and complete, it shall assess the tax on the basis of such returns.
(5) Where the assessing authority is not satisfied without requiring the presence of the dealer who has filed the returns or without production of accounts, registers and document including any other evidence, that the returns are complete and correct, it shall serve on such dealer a notice requiring him on a date and place to be specified there in –
(a) to appear in person, or by an agent duly authorised in writing; or
(b) to produce or cause to be produced such accounts, registers and documents as the assessing authority may require, or
(c) to produce or cause to be produced any evidence on which he may rely in support of the returns filed or the statements made, to the assessing authority.
(6) The assessing authority, after having examined the accounts, registers and documents produced or other evidence adduced before it and after issuing notice on specific points wherever necessary, shall, on the day specified in the notice issued under sub-section (5), or as soon as possible thereafter, assess the tax by an order in writing.
(7) The assessing authority after affording an opportunity of being heard, shall assess a dealer to the best of its judgment and determine the tax payable by him, if such dealer –
(a) has not filed all or any of the returns due for a year; or
(b) has filed any return or returns which appear to the assessing authority incomplete or incorrect; or
(c) has failed to comply with all the terms of a notice issued under sub-section (5); or
(d) has not regularly employed any method of accounting, or if the method employed is such that in the opinion of the assessing authority, assessment cannot properly be made on the basis thereof; or
(e) has with a view to avoid or evade tax, shown in this accounts, registers or documents, sale or purchase of any goods at a price which is lower than the prevailing market price of such goods; or
(f) has concealed any transaction of purchase or sale from his accounts, registers or documents or has avoided or evaded tax in any other manner.
(a) No assessment order under this section shall be passed after the expiry of two years from the end of the relevant assessment year or one year after coming into force of this Act, whichever is later; however, the Commissioner may for reasons to be recorded in particular case may extend such time limit by a period not exceeding six months.
(b) Notwithstanding anything contained in sub-clause (a), where an assessment order is passed in consequence of or to give effect to, any order of an
appellate authority or the tax board or a competent court, it shall be completed within two years of the communication of such order to the assessing authority; however, the Commissioner may for reasons to be recorded in writing, extend in any particular case, such time limit by a period not exceeding six months.