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2016 (12) TMI 694 - HC - VAT and Sales TaxRectification of mistake - one important legal ground has not been raised by the petitioner both before the Assessing Officer and before the Appellate Authority - section 84 Act - Held that: - Section 84 of the said Act gives power to the Assessing Authority, Appellate Authority, Revisional Authority including the Appellate Tribunal, at any time, within five years from the date of any order passed by it, to rectify any error apparent on the face of the record. It may be true that the petitioner has not raised this ground specifically in the grounds of appeal before the second respondent. Nevertheless, this being a legal contention, this Court is of the view that the petitioner can be granted one opportunity to raise the same before the Appellate Authority by way of an application under Section 84 of the said Act - the writ petition is disposed of by granting liberty to the petitioner to file an application under Section 84 of the said Act before the Appellate Authority in A.P.No.130/13 VAT within a period of 15 days from the date of receipt of a copy of this order. If such application is filed, the second respondent-Appellate Authority shall consider the same on merits and in accordance with law and pass a speaking order - decided in favor of petitioner-assessee.
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