TMI Blog2004 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... . The respondent is a registered dealer and was engaged in the business of purchase and sale of vegetable ghee, oil, etc. After rejection of books of account the assessment order was framed on March 22, 1980. The said order was set aside by the first appellate authority by order dated July 9, 1980 and the case was remanded to the assessing authority for fresh assessment with certain directions. The Sales Tax Officer framed fresh assessment order by order dated December 28, 1982. This order was unsuccessfully challenged before the first appellate authority. Thereafter the dealer-opposite party filed aforesaid second appeal before the Tribunal. A new point regarding limitation for making reassessment after the order of remand was raised be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is relevant to notice here the amendment made in section 21 of the Act by the U.P. Sales Tax (Amendment and Validation) Act, 1983 (U.P. Act No. 16 of 1983). Section 3 of the Amending Act reads as under: 3.. Amendment of section 21. In section 21 of the Principal Act, (a) In sub section (2) in the proviso thereto, for the word and figures March 31, 1982 , the word and figures December, 31, 1982 shall be substituted and be deemed always to have been substituted . . . The Tribunal rejected the rectification application and held that since the amendment was introduced by the U.P. Act No. 16 of 1983 only on September 21, 1983 by which date the matter has become closed or dead by October 15, 1981, the same cannot be revived by its s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of limitation having been expired it was held that the extended period of limitation as provided in the Amending Act will have no application. This judgment has been reversed by the Supreme Court in the case of Additional Commissioner (Legal) v. Jyoti Traders [1999] 112 STC 277; [1999] UPTC 45. The Supreme Court thus not approved the view that if the period of limitation has expired for completing the assessment, the extended period provided under the Amending Act would not apply. To put it differently the Supreme Court in the aforesaid case has taken a view that the period of limitation for completing assessment as provided in the amending Act will hold the field. In view of the aforesaid judgment of the Supreme Court given i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... today it cannot be disputed that there is an error apparent on the face of record, in the order of the Tribunal. Then the question arises as to whether such an error, which became apparent in view of subsequent judgment of higher court can be rectified under section 22 of the Act. This controversy is also no longer res-integra. The Supreme Court in the case of Karam Chand Thapar Bros. (Coal Sales) Limited v. State of Uttar Pradesh [1976] 38 STC 593; [1976] UPTC 671 with reference to section 22 of the Act has held that in such circumstances section 22 of the Act is applicable and the original assessment order can be rectified. Then learned counsel for the dealer-opposite party submitted that the department did challenge the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er the remand has expired or not. Therefore, I am of the view that the principle of merger will apply in this case. The order of the Tribunal has been merged in to the order of this court passed in S.T.R. No. 292 of 1990. In such circumstances as observed by the Supreme Court in the case of Commissioner of Sales Tax v. Vijay Int. Udyog [1985] 59 STC 49; [1985] UPTC 131, this would have been proper that both the revisions should have been heard by this court together. But the difficulty is that it is not possible for me to rectify the judgment of this court passed in S.T.R. No. 292 of 1990 as the period of limitation of three years prescribed under section 22 of the Act has already expired. In the result the present rectification application ..... X X X X Extracts X X X X X X X X Extracts X X X X
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