Section 21(3) in The Rajasthan Tax on Professions, Trades, Callings and Employments Act, 2000
(3)The respondent may, on receipt of notice that an appeal against an order referred to in sub-section (1) has been preferred by the appellant, notwithstanding that he may not have appealed against such order, within one hundred and sixty days of receipt of the notice, file a memorandum of cross-objections against any part of the said referred order and such memorandum shall be disposed of by the Tax Board as if it were an appeal within the time.
