CCT v. S/S Purwar Trading Co.

UTTAR PRADESH VAT ACT 2008

--Rectification of mistake--Mistake apparent from recordApplication of mind----For exercise of power under section 31, there had to pre-exist an order passed by AO, upon conscious exercise of his powers to make assessment/reassessment. In absence of any order being passed by AO, either under section 28 or 29, it could not be conceded to him that he had any power to make the rectification, as claimed.--Issue arose under consideration as to whether Tribunal was legally justified in holding that while passing the original assessment order, assessing authority had applied the rate of tax after application of mind and the same could not be corrected under section 31 under the heading mistake apparent on the face of record. Held: Clearly, for a mistake to be rectified by AO, it had to be a mistake found in any order that may have been passed by him at an earlier point in time. For exercise of power under section 31, there had to pre-exist an order passed by him, upon conscious exercise of his powers to make assessment/reassessment. In present case, in absence of any order being passed by AO, either under section 28 or 29, it could not be conceded to him that he had any power to make the rectification, as claimed.