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2016 (9) TMI 662 - ALLAHABAD HIGH COURT

2016 (9) TMI 662 - ALLAHABAD HIGH COURT - TMI - Imposition of Section 31 of VAT Act - rectification - tax liability - 3% or 4% - Entry No. 10 of the Schedule - is subsequent view taken by authority with regard to application of another entry be said to be a case of rectification so as to attract Section 31 of VAT Act, or a case of escaped assessment? - Held that: - Reliance is placed on M/s Deva Metal Powders Pvt. Ltd. Vs Commissioner of Trade Tax, [2007 (12) TMI 221 - SUPREME COURT OF INDIA]. .....

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12 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 tax under Entry No. 10 of the Schedule at the rate of 4 percent and, therefore, impugned .....

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ould not dispute that the case in hand could be a case of escaped assessment but cannot be said to be a case of rectification. Apex Court has also said in the aforesaid judgment M/s Deva Metal Powders Pvt. Ltd. (supra) while considering Section 22 of U.P. Trade Tax Act 1948 (hereinafter referred to as 'Act 1948'), that an error apparent on the face of record for acquiring jurisdiction to effect rectification must be such an error which may strike on a mere looking at the record and would .....

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quot;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 misundersta .....

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on 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 to bring an application under Section 22, the mistake must be "apparent" from the record. Section 22 does not enable an order to be reversed by revision or by review, but pe .....

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f 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 mi .....

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