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Section 33. Rectification of a mistake. -
(1) With a view to rectifying any mistake apparent from the record,
any officer appointed or any authority constituted under this Act
may recti' suo mow 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 judgment of the Supreme Court, the Rajasthan High Court or the Rajasthan Tax
Board.
(2) No application for rectification shall be filed under sub-section
(1) after the expiry of a period of three years from the date of the
order sought to be rectified.
(3) Where an application under sub-section (1) is presented to the
assessing authority, and a receipt thereof is obtained, it shall be
disposed of within a period of one year from the date of presentation and where such application is not disposed of
within the said period, the same shall he deemed to have been
accepted.
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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 judgment of the Supreme Court. the Rajasthan High Court or the Rajasthan Tax
Board.
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