38. [ Reopening of ex-parte assessment. [Inserted by Rajasthan 5 of 2001, w.e.f. 26-5-2001, except amendment of Section 81(1).]
(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.(2)Before issuing direction under sub-section (1), the Deputy Commissioner (Administration) should be satisfied that the applicant dealer did not receive notices or summons issued to him under section 27, 28, 29 or 30 or that he was prevented by sufficient cause from complying with any notice or summon issued to him for assessment.(3)Where the order for cancellation of the assessment under sub- section (1) has been passed, the assessing authority shall make the fresh assessment within sixty days from the communication of the order passed by Deputy Commissioner (Administration) sub- section (1).] [Substituted by Rajasthan 5 of 2001, w.e.f. 26-5-2001, except amendment of Section 81(1).]
