Rule 83 correction powers are limited to apparent errors, not rehearing refund entitlement or revisiting the record.

Rule 83 of the Orissa Sales Tax Rules, 1947 permits the Commissioner to correct only arithmetical, clerical, or other apparent errors arising from accidental slip or omission; it does not authorise rehearing of facts or law, and the Commissioner's attempt to revisit refund entitlement on fresh arguments was therefore beyond jurisdiction. The Supreme Court also held that an appeal under Article 136 was maintainable without exhausting further statutory remedies where no other remedy lay against the impugned order. Refund eligibility remained confined to amounts not barred by limitation, and the earlier refund order was set aside except for the specified items.

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Issues: Whether the Commissioner of Sales Tax, acting under rule 83 of the Orissa Sales Tax Rules, 1947, could reopen and revise his earlier refund order on questions involving limitation and the construction of appellate orders.

Analysis: Rule 83 confers a narrow power to correct only arithmetical or clerical mistakes and errors apparent on the face of the record arising from accidental slip or omission. Such power does not extend to a fresh hearing on disputed questions of fact or law, or to reconsideration of arguments not advanced at the earlier stage. The Commissioner's later order was based on a reappraisal of limitation and on whether tax paid before the assessment orders was refundable after the assessments had been set aside. Those matters required arguable interpretation and could not be treated as apparent errors or accidental slips. The earlier refund order therefore could not be revisited under rule 83 on those grounds.

Conclusion: The Commissioner had no jurisdiction under rule 83 to review his earlier merits-based refund order on the grounds taken, and the revisional order was liable to be set aside, save for the items not disputed.

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