section 20
Escaped assessment
The Rajasthan Finance Act, 2020Tax202030 sections4 chapters
Chapter IV LAND TAX
Statutory text
- (1) Where a landholder liable to pay tax under this Chapter fails to file return and deposit tax as required under section 19, the assessing authority shall, by notice in writing, require the landholder to produce or cause to be produced such information or documents as he may deem necessary and after affording the landholder a reasonable opportunity of hearing assess the tax by an order in writing and such assessment shall have effect from the day on which the land became liable to tax and the landholder holding the land on the date of assessment shall be liable to pay the whole tax so assessed along with penalty and interest, if any, payable under this Chapter, however, he shall be entitled to claim and recover the proportionate amount of tax, penalty and interest from any other person who held that land in any part of the period to which such assessment relates and where on the date of assessment such land has ceased to be taxable, all the landholders who had hold the land during the period to which such assessment relates shall be liable, jointly and severally, to pay tax so assessed along with penalty and interest, if any, payable under this Chapter and if such tax, penalty and interest is recovered from one or some of the landholders, such landholder or landholders, as the case may be, shall be entitled to claim and recover proportionate amount of tax, penalty and interest from the remaining landholders.
- (2) No assessment under this section shall be made for any period prior to three years from the 1st day of April of the year in which assessment is sought to be made under this section.
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