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2015 (4) TMI 37 - HC - VAT and Sales TaxImposition of penalty u/s 78(5) of the Rajasthan Sales Tax Act, 1994 - Rectification of order - Whether in the facts and circumstances of the case the Rajasthan Tax Board was justified in law in completely changing and reviewing its earlier order in rectification application which is having limited scope - Held that:- Rectification implies the correction of an error or removal of defects or imperfections and could not be used to appreciate the evidence on new facts which were not placed earlier. Rectification implies an error, mistake or defect which after rectification is made right. - the order of the Tax Board, by which the order has been rectified, certainly appears to be reviewing its own order and coming to a different conclusion than what was reached by the Tax Board earlier on 27/11/2007. - Tax Board was unjustified in reviewing the order in the garb of rectification order dt.19/01/2011 - Decided in favour of Revenue.
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