Amendment of section 62, Rajasthan Act No. 9 of 2017.

In sub-section

1. (2) of section 62 of the principal Act,-
   • (a) for the existing expression "thirty days", the expression "sixty days" shall be substituted; and
   • (b) for the existing punctuation mark "." appearing at the end, the punctuation mark ":" shall be substituted and after sub-section
2. (2) so amended, the following proviso shall be added, namely:- " Provided that where the registered person fails to furnish a valid return within sixty days of the service of the assessment order under sub-section (1), he may furnish the same within a further period of sixty days on payment of an additional late fee of one hundred rupees for each day of delay beyond sixty days of the service of the said assessment order and in case he furnishes valid return within such extended period, the said assessment order shall be deemed to have been withdrawn, but the liability to pay interest under sub-section
3. (1) of section 50 or to pay late fee under section 47 shall continue."