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Section 38 – Rajasthan Sales Tax Act,1994

Rajasthan Sales Tax Act,1994

Section 38. Reopening of ex parte assessment

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1. Ommitted by Rajasthan Finance ACt,1999, dt. 14-5-1999]

Prior to ommission the section stood as follows:

SECTION 38 REOPENING OF EX PARTE ASSESSMENT.

SUB_SECTION (1) Where an assessment has been made ex parte to the best judgment of the assessing authority under sections 27,28,29 or 30, the assessing authority may, on the application of the dealer made within thirty days from the date of service of the notice of demand in consequence of such assessment, cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of law, if it is satisfied, –

CLAUSES (a) that the dealer did not receive notice or summons issued to him under sections 27,28,29 or 30; or

CLAUSES (b) that he was prevented by sufficient and reasonable cause from complying with any notice or summon referred to in clause (a) above.

SUB_SECTION (2) An application under sub-section (1) shall be presented to the assessing authority himself and a receipt thereof shall be obtained. The said application shall be disposed of within a period of six months from the date of presentation. Where such-application is not disposed of within the said period it shall be deemed to have been accepted.

SUB_SECTION (3) Where the application has been accepted or is deemed to have been accepted under sub-section (2) , the fresh assessment shall be made within a period of one year from the date of presentation of application.

SUB_SECTION (4) Where an application made under sub-section (1) is rejected, the period from the date of filing of the application up to the date of rejection thereof shall be excluded for the purpose of limitation specified in sub-section (2) of section 84.

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Rajasthan Sales Tax Act,1994

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