TMI Blog2016 (9) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 16-8-2016 - Hon'ble Sudhir Agarwal And Hon'ble Prabhat Chandra Tripathi, JJ. For the Petitioner : Praveen Kumar, Ashok Kumar For the Respondent : C.S.C. ORDER 1. Heard Sri Praveen Kumar learned counsel for petitioner and Sri C.B. Tripathi, counsel for respondents. 2. Impugned notice dated 29.09.2012 passed by Deputy Commissioner, Commercial Tax, Sector-4, Noida, under Section 31 of U.P. Value Added Tax Act, 2008 (hereinafter referred to as 'VAT Act') has been challenged on the ground that the same is wholly without jurisdiction. 3. Petitioner was initially assessed for tax liability at the rate of 3 percent but subsequently Assessing Authority took a view that petitioner is liable for paying ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w order. Relevant observation made in paras 10 and 11 of judgment are reproduced 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. Mistake means to take or understand wrongly or inaccurately; to make an error in interpreting; it is an error, a fault, a misunderstanding, a misconception. Apparent means visible; capable of being seen, obvious; plain. It means open to view, visible, evident, appears, appearing as real and true, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istake 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 and judiciously instructed mind can find out from the record. In order to attract the power to rectify under Section 22, it is not sufficient if there is merely a mistake in the order sought to be rectified. The mistake to be rectified must be one apparent from the record. A decision on a debatable poi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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