Rectification power limited to apparent mistakes; goods classification cannot be reopened through a fresh merits review.

Section 22 of the U.P. Sales Tax Act permits rectification only of a mistake apparent on the face of the record. A classification dispute over cement concrete spun pipes could not be reopened through that power because determining whether the goods were "sanitary fittings" would require fresh examination of the merits and reappraisal of the original assessment. Where the assessing authority had consciously applied a 2 per cent rate, the matter involved an error of judgment rather than a patent or clerical mistake. On that basis, rectification under section 22 was without jurisdiction and the proposed notice was liable to be quashed.

---

---

Issues: Whether the Sales Tax Officer had jurisdiction under section 22 of the U.P. Sales Tax Act to rectify the assessment on the ground that cement concrete spun pipes were wrongly treated as taxable at 2 per cent instead of as "sanitary fittings" attracting 7 per cent.

Analysis: The power under section 22 is confined to rectifying a mistake apparent on the face of the record. A mistake apparent on the face of the record must be self-evident from the record and cannot require a fresh examination of the merits or a reappraisal of the classification of the goods. The original assessment showed conscious application of mind by the assessing authority in applying the rate of 2 per cent to the turnover of spun pipes. The proposed action would require a fresh decision on whether the goods could be described as "sanitary fittings", which is an error of judgment and not a clerical or patent mistake.

Conclusion: The proceeding under section 22 was without jurisdiction and the notice proposing rectification was liable to be quashed.

---