- (1.) This instant Sales Tax Revision Petition is directed against order dt.27/01/2009 passed by the Rajasthan Tax Board. It relates to the assessment year 2001-02.
(2.) This instant petition was admitted on the following question of law:- "1. Whether in the facts and circumstances of the case of Rajasthan Tax Board was justified in law and has not acted illegally and perversely in allowing the rectification application of respondent and changing the entire order despite of debatable issue involved in the same. 2. Whether in the facts and circumstances of the case Rajasthan Tax Board was justified in law and has not acted illegally and perversely in allowing the rectification application u/s 37 of the Act despite of the facts that there was no mistake apparent from the face of record."
(3.) The brief facts of the case are that the respondent-assessee, is a contractor and claimed that it, being from outside the State, was not aware of the notification dt.29/03/2001 and therefore, could not file the option within time, however, the Assessing Officer was not satisfied with the explanation so offered and levied turnover tax and surcharge on the assessee which was challenged before the DC (A).;