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2017 (10) TMI 1362 - HC - VAT and Sales TaxRectification of mistake - levy of Sales Tax - purview of rectification - review of order not allowed in garb of rectification - Section 71 of the Chhattisgarh Commercial Tax Act, 1994 - Held that:- The application was made under Section 70 (1) of the Act of 1994 before the Board of Revenue for making reference to this Court for consideration on the question of law, but that was not done and reference application has been allowed to be converted into rectification application under Section 71 of the Act of 1994 immediately and without notice in writing as required under second proviso to sub-section (1) of Section 71 of the Act of 1994 - original application was filed for making reference to this Court, in that event, application for rectification ought not to have been entertained by the Board of Revenue that too without statutory notice prescribed under the Act of 1994 to the petitioners. The impugned order dated 26.9.2003 and consequential orders passed by the Board of Revenue qua the petitioners herein are hereby set aside - the matter is remitted to the Commercial Tax Tribunal, who shall hear the parties and consider the application under Section 71 (1) of the Act of 1994 expeditiously in view of the fact that matter is old one - petition allowed by way of remand.
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