The limitation of three years shall be counted from the date of communication of the order of such final adjudication to the Assessing Authority.

Rectification of a mistake Rectification of a mistake.-

1. (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 moto or otherwise any order passed by him. Explanation.- 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 Board.
2. (2) No application for rectification shall be filed under sub-section
3. (1) after the expiry of a period of three years from the date of the order sought to be rectified.
4. (3) Where an application under sub-section
5. (1) is presented to the Assessing Authority and a receipt thereof is obtained, it shall be disposed of within a period of one year 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.
6. (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: Provided that the Commissioner, by notification, may extend the time period required to file an application and disposal of the same under this section.
7. (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.