(1) With a view to rectifying any mistake apparent from the record, any officer appointed or any authority constituted under this Act may rectify suo motu or otherwise any order passed by him.
Explanation.– (1) 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 six months”] from the date of presentation and where such application is not disposed of within the said period, the same shall be deemed to have been accepted:
[“Provided that the application pending before assessing authority on 1st April, 2016 shall be disposed of up to 30th September, 2016 or within one year from the date of presentation thereof, whichever is earlier.”]
(4) No rectification under this section shall be made after the expiry of four years from the date of the order sought to be rectified.
(5) An order of rectification which has the effect of increasing the liability of a dealer in any way, shall not be made without affording him an opportunity of being heard.