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Page 1: WThT1R fl - Rajasthan · aig Pni ftm TT Pb 1IZJT t fct fll-itq TR M * 31T Rii1ci aiiti it RftkG fllltq

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(1-5) 4RuitI'1 MVt9T—XN 2i&Ii-41/2015 ' 45/2015/Nc1'.

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F Mistake apparent on record t

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'lI'II 3[1CR14) t, 5jt fk'I WCPV<

Section 33. Rectification of a mistake. -

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

any officer appointed or any authority constituted under this Act

may recti' suo mow 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 be 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 he deemed to have been

accepted.

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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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