https://www.taxtmi.com/caselaws?id=168591 Rule 32 of the Rajasthan Entertainment and Advertisements Tax Rules, 1957 allows rectification only within four years from the order sought to be amended. The rectification application was time-barred for the composition period 1 May 1987 to 30 April 1988 because it was filed after expiry of that period. For the composition period 1 May 1988 to 30 April 1989, the application was filed within four years, so the blanket rejection on limitation could not stand and the matter had to be reconsidered on merits. en-us Tue, 15 Jan 2013 00:00:00 +0530 Sun, 15 Mar 2015 09:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168591 Rule 32 of the Rajasthan Entertainment and Advertisements Tax Rules, 1957 allows rectification only within four years from the order sought to be amended. The rectification application was time-barred for the composition period 1 May 1987 to 30 April 1988 because it was filed after expiry of that period. For the composition period 1 May 1988 to 30 April 1989, the application was filed within four years, so the blanket rejection on limitation could not stand and the matter had to be reconsidered on merits. Case-Laws Indian Laws Tue, 15 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168591