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2011 (7) TMI 1054 - KARNATAKA HIGH COURTRevision against the rectification order passed by the Karnataka Appellate Tribunal under section 25A read with section 22(6) of the Karnataka Sales Tax Act, 1957 Held that:- After looking into sections 5 and 5A and the two notifications which are the subject-matter of these proceedings, rightly came to the conclusion that when the assessee has not paid any tax under section 5A, he is not entitled to the benefit of reduction of payment of turnover tax from three per cent to one per cent and he is liable to pay turnover tax at three per cent before. The same does not call for interference. When the earlier order did not properly comprehend as to the dispute between the parties and decided the appeal by proceeding tangentially altogether on a different point, a case of error apparent on the face of the record, is clearly made out and the KAT was justified in rectifying the mistake it had committed by rectifying the earlier order. In fact section 22(6) confers on the KAT the power to review any order passed by it under section 4 on the basis of the fact it was not before it when it pass ed the order. Therefore, when the KAT did not look into the fact which was before it and took into consideration which was not before it and passed the order, rectification of such an order is valid and legal and does not suffer from any legal infirmity which calls for interference. No merit in this revision petition.
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