wli - taxboard.rajasthan.gov.in · 25.06.2015 * ?12z1 1 mcpi' * m'if 3{ild thi...

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Page 1: wli - taxboard.rajasthan.gov.in · 25.06.2015 * ?12Z1 1 McPI' * M'IF 3{Ild Thi 'idk' TT 3j.c11\rc 04r45iui M 'it thmzi * t cI,-c'k Ra 3T1It14ZN, 1956 (fW 3IT4 'cIk(1ti 3T&1iZT9 IT

WqWTM

L trftóT9 W2f9T—t15{ d'bIi - 01 /2017/1Nc1Ij<.

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10. 4Ri1tI1 wt'49T_1T ti'scis - 10/2O17/'c19t

314)Q1 'ah842/2011/)

8 'kIdIe1 tm 3d1I, . mzfl.

cplI'1

TRIØ 37, MN 7, w.

cl1IIcli'.. .............. 2

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.......................5

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Section 33. Rectification of a mistake. -

(1) With a view to rectftying any mistake apparent from the record,

any officer appointed or any authority constituted under this Act

may rectify suo motu or otherwise any order passed by him.

Explanation. - A mistake apparent from the record shall include an order which was valid when it was made and is subsequently

rendered invalid by an amendment of the law having

retrospective operation or by a judgment of the Supreme

Court, the Rajasthan High Court or the Rajasthan Tax

Board.

(2) No application for rectification shall he filed under sub—section

(1) after the expiry of a period of three years from the date of the

order sought to be rectified.

(3) Where an application under sub—section (1) is presented to the

assessing authority and a receipt thereof is obtained, it shall be

disposed of within a period of one year from the date of

presentation and where such application is not disposed of

within the said period, the same shall be deemed to have been

accepted.

ia

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Explanation. - A mistake apparent from the record shall include an order which was valid when it was made and is subsequently rendered invalid by an amendment of the law having

retrospective operation or by a judgment of the Supreme Court, the Rajasthan High Court or the Rajasthan Tax

Board.

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