Section 37(1) in The Rajasthan Sales Tax Act, 1994
(1)With a view to rectifying any mistake apparent from the record, any officer appointed or any authority constituted under the Act may rectify suo motu 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 judgement of the Supreme Court, the Rajasthan High Court or the Rajasthan Tax Board.
