2013 (1) TMI 716

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..... 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 to April 30, 1988 and May 1, 1988 to April 30, 1989. Two separate composition orde .....

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..... , 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 years expired but as regard the composition period of May 1, 1988 to April 30, 1989 .....

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..... irculars 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 period of limitation and the authority could not be held justified in rejecting the r .....

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