Section 28 in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
28. Rectification of mistakes.
(1)With a view to rectify any mistake apparent from the record, the assessing authority, appellate authority or revisional authority may, at any time, within five years from the date of any order passed by it, amend such order:Provided that an amendment which has the effect of enhancing an assessment or otherwise increasing the liability of the assessee shall not be made unless the assessing authority, appellate authority or revisional authority, as the case may be, has given notice to the assessee of its intention to do so, and has allowed the assessee a reasonable opportunity of being heard.(2)Where an order has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding such decision, rectify the order in relation to any matter other than the matter which has been so considered and decided.(3)An order passed under sub-section (1), shall be deemed to be an order passed under the same provision of law under which the original order, the mistake in which was rectified, has been passed.
