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1993 (2) TMI 274 - SUPREME COURTWhether the three year time prescribed under section 22 of the Act is directory and is intended to cover the overtaking of the jurisdiction by the concerned authority? Held that:- Appeal dismissed. The application for rectification was made by the State Government on March 9, 1973. The application having been made beyond the period of three years the question of applicability of section 22 did not arise. The learned counsel for the State Government has, however, contended that the dates mentioned in the judgment of the High Court are not correct. According to the learned counsel the application for rectification was made on March 9, 1972 and not on March 9, 1973. We have no material before us to support the factual contention of the learned counsel for the appellant. Even otherwise the amount involved is very small and the assessment relates to the year 1964-65.
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