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2020 (1) TMI 750 - ALLAHABAD HIGH COURTMaintainability of revision - rectification of mistake - wrong finding has been given in the order in the appeal which is already on the record of the Trade Tax Tribunal - Section 22 of the U.P. Trade Tax Act - limited scope of Tribunal u/s 22 of the U.P. Trade Tax Act - evidence on record but ignored and not considered under the judgment. HELD THAT:- The scope of Section 22 of the Act, 1948 is limited and the same is attracted only when the applicant is able to demonstrate that there is error apparent on the face of record, requiring rectification. If an error is discovered after dwelling deep in the matter and after debating, then such a error would not amount to "error apparent on the face of record" and in fact would amount to review of the order, which cannot be done under the garb of an application under Section 22 of the Act, 1948. The rectification as sought by the revisionist, does not amount to error apparent on the face of record, rather it seeks re-examination of the entire issue by dwelling into various transactions and books of account which is not the purport and effect of exercising power under Section 22 of the Act, 1948. There are no merits in the revision and the revision is dismissed.
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