All registered dealers,

Sub:- Application for reopening of ex-parte assessment and rectification of a mistake.

1. Vide notification no. F.12 (59)FD/Tax/2014-9 dated 14.07.2014 the State Government has amended rule 71 and 72 of RVAT Rules. 2006. According to the amended rules, application for reopening of ex-pane assessment and rectification of mistake shall be submitted electronically. Such applications can be submitted through the official portal of the department.

2. The following procedure may be adopted for application for reopening of ex-parte assessment:

i. Dealer may submit application for reopening of ex-parte assessment under section 34 of RVAT Act. 2003 in Form VAT-58 through the official website of the department under the link "Assessment > Application for Reopening of ex-parte Assessment" in his profile.

ii. Mandatory details such as period, section under which the order is passed etc. will be required to be filled up. The dealer may also upload supporting document/evidence that he wants to be considered.

iii. On submission of the complete application, acknowledgement shall be generated. Simultaneously, a SMS will be sent to the dealer's registered mobile number.

iv. The application will be received by the concerned D.C. (Administration) for decision. D.C. (Administration) may issue show cause notice to the dealer in this regard. The information of issuance Of notice shall be sent through SMS and the issued notices will be available in e-communication and under the link "AssessmentTrack Status" and "View Notices" in dealer's profile on the web portal. On decision by the D.C.

(Administration), the applicant dealer shall be intimated in this regard through SMS on his registered mobile number.

v. If D.C. (Administration) has accepted the application, the dealer shall be intimated by an SMS on his registered mobile number to appear before concerned Assessing authority for further action. The assessing authority shall pass fresh assessment order within the prescribed time and communicate it to the dealer. The dealer shall be intimated through an SMS on his registered mobile number and e-communication under dealer's profile on rajtax portal.

vi. Dealer may check the status of the application under his login using the link provided at "Assessment - Track Status".

The procedure for application for rectification of mistake is as follows:

i. Dealer may submit application for rectification of mistake under section 33 of RVAT Act, 2003 in Form VAT-57 through the official website of the department under the link " Assessment > Application for Rectification of Mistake " in his profile.

ii. After successful submission of the application, acknowledgement shall be generated. Simultaneously, a SMS will be sent to the dealer's registered mobile number.

vii. The application will be received by the concerned assessing authority for the decision. Assessing authority may issue show cause notice to dealer in this regard. Notices so issued will be visible to dealer under the links "Assessment > Track Status" and "View Notices" under dealer's profile on rajtax portal. The dealer shall also be intimated through an SMS in this regard. After providing opportunity of being heard, if required, the assessing authority shall pass appropriate order in regard on the application. The applicant dealer shall also be intimated regarding the decision taken on the application through SMS on his registered mobile number. The Dealer may check the status of the application under his login using the link provided at "Assessment - Track Status". All dealers may kindly use the above facilities.

(Sanjay Malhotra)

Commissioner

Commercial Taxes,

Rajasthan, Jaipur.