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2013 (4) TMI 243 - HC - VAT and Sales TaxMaintainability of rectification applications filed u/s 6(6) of the Kerala Tax on Luxuries Act - petitioner's submission that its establishment is a hospital and not a hotel thus inclusion of treatment expenses in the taxable turnover of hotel is erroneous - Held that:- Power to rectify its order has been conferred on the assessing authority and appellate authority with the legislative mandate that the exercise of power under this Section shall be only for the purpose of "rectifying errors apparent on the face of the records." Error is a mistake or deviation from accuracy or correctness. Thus if the error is so apparent that without further investigation or enquiry, only one conclusion can be drawn in favour of the applicant, such an error is one apparent on the face of the record. As in the present case order reveals that, the appellate tribunal has referred to statutory provisions and has given reasons for its conclusion that it is a hotel. Similarly, after discussion, the tribunal held that ayurvedic treatment given to the guests in the hotel is a service. As far as levy of interest is concerned, contention was that assessment was completed only when order was passed in compliance with Tribunal's order and therefore levy of interest from the assessment year concerned is illegal. Thus at best the petitioner can only say that the orders are illegal and not vitiated by errors apparent on the face of it. Therefore, the answer to the question should be in the negative.
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