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2022 (12) TMI 823 - HC - VAT and Sales TaxRectification of Mistake - mistake apparent from the record or not - whether the Tribunal was right in exercising power under Section 62 of the Act and analyses the facts only in this context and not for adjudicating the dispute? - HELD THAT:- The language of the section would indicate that what can be rectified is ‘mistake apparent from the record’. What is the exact ambit of the phrase ‘mistake apparent from the record’ that has fallen for consideration of the Honorable Supreme Court in various cases. In the case of COMMISSIONER OF CENTAL EXCISE, BELAPUR, MUMBAI VERSUS RDC CONCRETE (INDIA) P. LTD. [2011 (8) TMI 25 - SUPREME COURT] after taking review of the earlier decisions on the subject, the Honorable Supreme Court observed that power to rectify a mistake should be exercised when the mistake is a patent one and should be quite obvious. Thus, the ‘mistake apparent from the record’ has to be obvious and patent mistake and not the one that needs to be established by long drawn process of reasoning. As regards a ground in the rectification application based on the decision of Pee Vee Textiles, the learned Assistant Government Pleader contended that the decision in the case of Pee Vee Textiles [2008 (10) TMI 616 - BOMBAY HIGH COURT] contains an elaborate discussion of facts and various factual distinctions made between the two schemes, i.e. of 1993 and 1988 have been omitted from consideration and reading of Pee Vee Textiles would clearly show that there is no legal proposition sought to be culled out by the Tribunal in the First Order as emerges from the decision of Pee Vee Textiles in respect of the 1988 Package Scheme of Incentives. The learned Assistant Government Pleader states that if Respondent No. 1 intends to take steps to challenge the order passed by the Tribunal on 18 April 2009, the issue of limitation may arise. However, this aspect will have to be decided by the court where such proceedings are presented. The concerned court will no doubt consider that it was not necessary for the Respondents to file any proceedings to challenge the First Order to date because the Respondent had succeeded in the Rectification proceedings. Petition allowed.
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