Rajasthan (Land & Building Tax) Act, 1964–Secs.15-B & 3(1B)–Rajasthan Lands & Buildings Tax Rules, 1965–Rule 15(2)–Re-assessment of tax–Appreciation of–Assessment was not revised on the ground of charge of ownership–Nature of building was found as composite structure and commercial–Notice of building was found as composite structure and commercial–Notice was also issued in prescribed limitation–Held, no interference is required in the impugned order.
