2013 (1) TMI 716

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....i for petitioner. R.B. Mathur for respondent. ORDER Instant petition has been filed by one of the partner of registered partnership firm, M/s. Murli Chitralok, assailing order dated March 31, 1995 (Ann. 8) passed on rectification application filed under rule 32 of the Rajasthan Entertainment (And Advertisements) Tax Rules, 1957 (Rules 1957) for two separate composition period May 1, 1987 ....

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....nd that according to him was apparent mistake com mitted by the authority. However, the authority in its order dated March 31, 1995 took note of these objections and observed that no amendment is permissible under rule 32(4) of the Rules, 1957 after expiry of four years from the date of order sought to be amended. Admittedly, as regards the period May 1, 1987 to April 30, 1988 limitation of four y....

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....partmental circular dated September 6, 1986 and dated December 10, 1986 both the circulars are applicable but as regard composition period in question from May 1, 1987 to April 30, 1988 the order was passed on May 25, 1987 and the period of limitation provided under rule 32(4) stood expired but indisputably the application for the composition period May 1, 1988 to April 30, 1989 was within the per....