1968 (10) TMI 90

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..... ess of manufacturing and selling reinforced cement concrete spun pipes. It was assessed for the assessment years 1962-63, 1963-64 and 1964-65 under the U.P. Sales Tax Act in respect of its turnover of those years. The Sales Tax Officer, who made the assessment, applied a rate of 2 per cent. to the turnover for the purposes of determining the tax liability. On 27th February, 1968, a notice under se .....

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..... judgment was exercised as a consequence of conscious deliberation by the Sales Tax Officer, we are unable to see how the provisions of section 22 of the Act are attracted. Section 22 provides: "The assessing authority may at any time within three years from the date of any order passed by him rectify any mistake apparent on the face of the record of............... assessment..............." The .....

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..... tion Co. (P.) Ltd. v. State of Orissa[1966] 17 S.T.C. 360. considering the same point in a similar proceeding under the Orissa Sales Tax Rules, 1947, has observed: "There is another qualification, namely, such an error shall be apparent on the face of the record, that is to say, it is not an error which depends for its discovery, elaborate arguments on questions of faot or law." It is not disput .....

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