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2009 (10) TMI 877 - KARNATAKA HIGH COURTRectification application - Held that:- The contention of the learned counsel for the petitioner that it was a case of mistake is also not correct for the simple reason that if the authority assuming wrongly or incorrectly proceeded to determine the tax liability of the petitioner-dealer in terms of the provisions of section 8(2)(a) of the Act and though Sri Kamath, the learned counsel for the petitioner, would vehemently urge that it was a clear case to which provisions of section 8(2)(b) of the Act apply that was not the subjectmatter for rectification, but is only subject-matter for appeal or revision and such an error of law could not have been sought for being rectified in an application under section 25A of the Act. Thus we have no doubt in our mind that section 5 or section 14 of the Limitation Act cannot be invoked in respect of the application filed beyond the period of five years invoking the jurisdiction under section 25A of the Act. Appeal dismissed.
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