Section 38(1) in The Rajasthan Sales Tax Act, 1994
(1)Where an assessment has been made ex-parte to the best of judgement of the assessing authority under section 27, 28, 29 or 30, the Deputy Commissioner (Administration may, on the application of the dealer made within thirty days of the date of service of the notice of demand in consequence of such assessment, by an order, direct the assessing authority, to cancel the assessment and proceed to make fresh assessment in accordance with law.
