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2015 (8) TMI 201 - HC - VAT and Sales TaxRectification of mistake - Tax Board changes the order stating it to be rectification - Held that:- Tax Board was not justified in passing the impugned order by holding that a mistake apparent on the face of record, was committed by the Tax Board in order dt.08/05/2007 and has corrected the earlier order of the Tax Board dt.08/05/2007 - Tax Board in the impugned order has considered what was not before the Tax Board who decided the appeal vide order dt.08/05/2007. In my view, only a mistake apparent on the face of record can be rectified but I notice in the present order that the Tax Board has reviewed its own order which is impermissible in law. - scope of rectification, in my view, is limited and the matter though can be rectified on a mistake apparent, obvious and glaring but every mistake cannot be corrected/rectified by the Tax Board. Even re-appreciation of same material is not permissible - mistake apparent on record must be an obvious and patent mistake and the mistake should not be such which can be established by a long-drawn process of reasoning. Under the Act Review is impermissible or coming to a totally different conclusion what was reached earlier. Earlier view cannot be changed in the garb of rectification unless there is a glaring and obvious mistake apparent on the face of record - 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. - Decided in favour of Revenue.
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