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2023 (1) TMI 844 - HC - VAT and Sales TaxMaintainability of appeal for rectification before the Trade Tax Tribunal - error apparent on the face of record or not - order in assessment proceedings have been upheld in a revision before the Hon'ble High Court under Section 11 of the U.P. Trade Tax Act - Tribunal is competent to rectify the order of assessment by exercising powers under Section 22 of the U.P. Trade Tax Act, 1948 on the basis of declaration of law by the Hon'ble Supreme Court at a later stage or not - maintainability of application under Section 22 of the U.P. Trade Tax Act, 1948 for rectification of its own order passed under Section 11 of the U.P. Trade Tax Act, 1948. Whether in the garb of rectification under Section 22, the judgment and order of the Tribunal, having been confirmed by the High Court, can be set aside on merit? - HELD THAT:- It is not in dispute that the assessment order upheld by the Tribunal on 31.8.2004 was confirmed by this Court on 09.11.2004 in the revisions filed by the assessee. As no challenge was made to the order passed by this Court, it attained finality. Reopening of the case by the assessee in garb of Section 22 of Act of 1948 cannot be permitted as there is no error apparent on the record. Language employed in Section 22 is clear and authorises the officers of authority, Tribunal or High Court to rectify the mistake on its own motion or on application of the dealer within the period prescribed therein - In Thungabhadra Industries Ltd. vs. The Government of Andhra Pradesh [1963 (10) TMI 25 - SUPREME COURT], the Apex Court held that a review is by no means an appeal in disguise whereby an erroneous decision is reheard and corrected, but lies only for patent error. Similarly, in Satyanarayan Laxminarayan Hegde and Ors. vs. Millikarjun Bhavanappa Tirumale [1959 (9) TMI 52 - SUPREME COURT], the Apex Court held that an error apparent on the face of the record for acquiring jurisdiction to affect rectification must be such an error which may strike one on a mere looking at the record and would not require any long-drawn process of reasoning. The rectification under Section 22 of the Act of 1948 was maintainable. The language used in Section 22 is plain and simple and there is no ambiguity so as to give a different meaning, which only provides that in case of error apparent on the record an order for rectification of such mistake can be passed. This Court finds that no interference is required in the order of the Tribunal dated 23.09.2009 - revision dismissed.
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