Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2013 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 1217 - MADHYA PRADESH HIGH COURTRectification of mistake - Jurisdiction of Commissioner - whether Section 54 of the VAT Act which deals with powers of rectification of mistakes by the Commissioner and the Appellate Board is attracted in the present case or not - Held that:- Commissioner may rectify its order for correcting any clerical or arithmetic mistake or any error arising therein from any omission. In the present case, we find there is neither any clerical nor any arithmetical mistake, there appears to be even no error arising from any omission. On the other hand in this matter till the passing of the impugned order, the relevant documents were not filed by the petitioner. Therefore the Assessing Officer has rightly observed that the provision of rectification is not attracted in the matter - Assessing Officer has committed no error in not exercising the jurisdiction of rectification in the facts of the present case - Decided against assessee.
|