1969 (9) TMI 97

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..... the Central Sales Tax Act. The turnover was assessed at the rate of 100% and the benefit of the concessional rate incorporated in section 8(1)(b) of the Act was not extended to the petitioner because he did not file any Form 'C' in respect of the relevant sales. The assessment order was made on 29th October, 1965. Subsequently it is said, the petitioner received the 'C' Forms from the purchasing d .....

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..... ers dated 29th September, 1967, and 19th March, 1968, made by the Additional Judge (Revisions). The only contention of the learned counsel for the petitioner before us is that the Sales Tax Officer erred in not rectifying the assessment order by taking into account the 'C' Forms filed by him. Now, the jurisdiction under section 22 of the U.P. Sales Tax Act enables the Sales Tax Officer to rectify .....

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..... en the assessment order was made by him, it cannot be said that there is any mistake apparent on the face of the record of assessment. The record of assessment did not include the 'C' Forms when the assessment order was made and, therefore, there was no mistake apparent on the face of the record by reference to the 'C' Forms. We are not satisfied that the case falls within the scope of section 22 .....

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