TMI Blog2014 (1) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... otification is applicable with effect from 1st December, 1998 - A.O. will pass a fresh order pertaining to the levy of tax on the sale of timber for the period of 1st December 1998 to 31st March, 1998 (four months) after examining the record, but within a period of three months after receipt of a certified copy of this order, as the matter is too old - Decided in favour of assessee. - Trade Tax Revision No. - 324 of 2004, Trade Tax Revision No. - 325 of 2004 - - - Dated:- 3-5-2012 - Hon'ble Dr. Satish Chandra,JJ. For the Petitioner : P. Agrawal For the Respondent : C.S.C. ORDER Both the Trade Tax Revisions have been filed under Section 11 of the U.P. Trade Tax Act, 1948, against the order dated 25.09.2004 passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also submits that rectification orders cannot be passed by the A.O. in the absence of any relevant material as per ratio laid down in 2008 NTN (Vol. 36) 4 - M/s. Deva Metal Powder Pvt. Ltd. vs. Commissioner of Trade Tax, U.P., where it was observed that the mistake must be apparent on the face of record. To this effect, he reads out the following paras of the judgment, which are as under: 10. A bare look at Section 22 of the Act makes it clear that a mistake apparent from the record is rectifiable. In order to attract the application of Section 22, the mistake must exist and the same must be apparent from the record. The power to rectify the mistake, however, does not cover cases where a revision or review of the order is intended ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... investigation, argument or proof. As observed by this Court in Master Construction Co. (P) Ltd. vs. State of Orissa [1966] 17 STC 360, an error which is apparent from record should be one which is not an error which depends for its discovery on elaborate arguments on questions of fact or law. 11. Mistake is an ordinary word but in taxation laws, it has a special significance. It is not an arithmetical error which, after a judicious probe into the record from which it is supposed to emanate is discerned. The word mistake is inherently indefinite in scope, as to what may be a mistake for one may not be one for another. It is mostly subjective and the dividing line in border areas is thin and indiscernible. It is something which a duly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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