Rajasthan vat
Mukesh Khandelwal
(Querist) 01 February 2013
This query is : Open
One of my clients submits an application under section 33 of Rajasthan Vat Act 2003 as on 28.11.2010 for rectification of mistake. Assessing officer issue a showcase notice that the penalty imposed under section 58 of. VAT. Cannot rectify under section 33, so why the application of rectification of mistake will be reject. Assessees submit his reply after 4 days from issuing the notice. After it there was not serve any notice/intimation/information of rejection/ reassessment order or any demand notice. After 2 year and 4 months department contact the assessee and ask for deposit the demand . I want to advise that as per the provision of section 33 an application for rectification of mistake shall be filed in Form VAT 57, affixed with stamp of Rs. 2.00. As per provisions of section 33(3) such application is required to be disposed of within a period of one year by assessing authority from the date of presentation, otherwise the same shall be deemed to have been accepted. It is notable that on office record the rejected assessment order was pass on 23.11.2011 but there is not any documentary evidence on record that AO post the rejected assessment order by registered post or service to assessee or authorized representative in any other manner. What is the provision in this matter? Please help me.
Regards
Mukesh Khandelwal
9828242065
