Section 26(5) in The Rajasthan Sales Tax Act, 1994
(5)[ Where a dealer discovers any omission or error in any return furnished by him under sub-section (1), he may furnish a revised return within such time as may be prescribed not exceeding 365 days after the close of the year to which it relates, and the burden of proving that the omission or the error was bonafide, shall be on such dealer.] [Substituted by Rajasthan Act No. 8 of 1998, w.e.f. 31-7-1998.]
