Section 40 in The Rajasthan Minor Mineral Concession Rules, 1986
40. Reopening of cases of best judgement of assessment.
- Where an assessment has been made to the best of judgement of the assessing authority and the assessee makes an application to the assessing authority within 30 days from the date of service of notice of demand in consequence of assessment for the cancellation of the assessment on the ground:(a)That he did not receive the summons or notice issued to him for the purpose of assessment; or(b)That he was prevented by sufficient cause for complying with any summons or notices.The assessing authority shall if satisfied about the existence of such ground cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of rules 38 and 39 as the case may be.Provided that the assessing authority of it's own motion may also reopen the assessments made on the basis of best judgement if it has sufficient reasons to do so.
