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Section 38: Rectification of mistakes

The Rajasthan Motor Vehicles Taxation Rules, 1951State Rules of Rajasthan · 1951

2[(i) With a view to rectify any mistake apparent on the face of the record the Transport Commissioner, the Appellate Authority or the Taxation Officer may amend any order passed by it or him.]

3[(ii) An amendment which has the effect of enhancing the tax liability or reducing a refund or otherwise increasing the liability of the owner of the motor vehicle shall not be made under this rule unless the authority concerned has given due notice to such owner of its intention so to do and has allowed him reasonable opportunity for being heard.

(iii) No amendment under this rule shall be made after the expiry of 4[eight years] from the date of the order sought to be amended.]

Where this provision sits

ActThe Rajasthan Motor Vehicles Taxation Rules, 1951
Section38
Marginal noteRectification of mistakes
JurisdictionState of Rajasthan
StatusIn force as published by the source

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