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TMI Blog2014 (1) TMI 1005X X X X Extracts X X X X X X X X Extracts X X X X ..... t is a manufacturer of the timber items. The A.O. has passed the orders under Section 22 (rectification orders) on 11.05.2001 and 05.05.2001 where he has levied tax @ 15% on timber. However, in the first appeal, the first appellate authority has considered the Notification No. T.I.F.-2-2375/XI-9(251)/97-U.P.Act-15-48-Order-98, dated 23.11.1998, where w.e.f. 1st December, 1998, the timber was declared as taxable items @ 15% (Entry No. 76). So, he considered that for the assessment year 1997-98, the items are not taxable; and for the assessment year 1998-99 for only four months i.e. 1st December, 1998 to 31st March, 1999, the items are taxable @ 15%. Finally, he reduced the tax demand for the above-mentioned assessment years. Not being satis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le; capable of being seen, obvious; plain. It means "open to view, visible, evident, appears, appearing as real and true, conspicuous, manifest, obvious, seeming." A mistake which can be rectified under Section 22 is one which is patent, which is obvious and whose discovery is not dependent on argument or elaboration. In our view rectification of an order does not mean obliteration of the order originally passed and its substitution by a new order. What the Revenue intends to do in the present case is precisely the substitution of the order which according to us is not permissible under the provisions of Section 22 and, therefore, the High Court was not justified in holding that there was mistake apparent on the face of the record. In order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sought to be rectified. The mistake to be rectified must be one apparent from the record. A decision on a debatable point of law or a disputed question of fact is not a mistake apparent from the record. The plain meaning of the word "apparent" is that it must be something which appears to be so ex facie and it is incapable of argument or debate. It, therefore, follows that a decision on a debatable point of law or fact or failure to apply the law to a set of facts which remains to be investigated cannot be corrected by way of rectifications." On the other hand, Ms. Madhurima Bhargava, learned standing counsel has justified the impugned order passed by the Tribunal. She submits that the A.O. has rightly passed the order under Section 22 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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