Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (12) TMI 1703 - HC - VAT and Sales TaxJurisdiction - whether the Sales Tax Tribunal, Punjab, Chandigarh could have validly exercise its jurisdiction while deciding the rectification application, filed under Section 21A(2) of the Punjab General Sales Tax Act, 1948? - Held that: - the Tribunal may, at any time within two years from the date of any order passed by it, rectify any mistake apparent from the record. This may be done either on its own motion or on the matter being brought to its notice by any person. Power to rectify a mistake should be exercised when the mistake is a patent one and is quite obvious. The mistake cannot be such which can be ascertained by a long-drawn process of reasoning. It was held that while rectifying a mistake, an erroneous view of law or a debatable point cannot be decided. It was specifically held that incorrect application of law can also not be corrected. Whether the amendment to Rule 29(xii) vide notification dated 15.4.2002 was merely clarificatory and hence retrospective in nature, being a decision on a debatable question of law, could not have been construed to be a mistake apparent on the record and was not liable to be rectified in exercise of power under Section 21-A of the Act. Even if the earlier view was an erroneous view in law, it was, as per the aforementioned decisions, not amenable to be corrected in exercise of the power under Section 21-A. Petition allowed - decided in favor of petitioner.
|