Section 38 in Rajasthan Motor Vehicles Taxation Rules, 1951
38. [ Rectification of Mistakes] [Added by Dated 16-11-72 Published in Rajasthan Gazette, dated 14-11-1972].
- [(i) With a view to rectify any mistake apparent on the face of the record the Transport Commissioner, the Appellate Authority or the Taxation Officer may amend any order passed by it or him] [Substituted by Dated 01-10-82 Published in Rajasthan Gazette, dated 01-10-1982].(ii)[ An amendment which has the effect of enhancing the tax liability or reducing a refund or otherwise increasing the liability of the owner of the motor vehicle shall not be made under this rule unless the authority concerned has given due notice to such owner of its intention so to do and has allowed him reasonable opportunity for being heard. [Added by Dated 16-11-72 Published in Rajasthan Gazette, dated 14-11-1972](iii)No amendment under this rule shall be made after the expiry of [eight years] from the date of the order sought to be amended].
