2008 (7) TMI 926

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..... Tax Tribunal, Moradabad dismissing the application filed under section 22 of the U.P. Trade Tax Act, 1948 registered as Miscellaneous Appeal No. 151 of 1992. If appears that the applicant is a "public limited company" incorporated under the Indian Companies Act, 1956 and is carrying on the business of sugar molasses, straw board, packing and wrapping paper. For the assessment year 1977- .....

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..... the Act, has taken into consideration the fact that there is no error apparent on the face of record. The submission raised by the dealer with reference to acceptance of the account books was not found favour by the Tribunal and the second appeal was dismissed. It is not the case of the dealer that his submissions were not duly considered. The case of the dealer, on the other hand, in view of th .....

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..... of record. Even otherwise also, the Tribunal has recorded a finding on the said issue that there appears to be different rulings on the point by the High Court and if one view has been taken by it, it cannot be said that there is error apparent in the order of the Tribunal. The error in the judgment cannot be subjectmatter of rectification under section 22 of the Act is a well-settled proposition .....

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