Rectification notice under sales tax rules failed where no assessment order existed, leaving the demand without jurisdiction.

Rule 38 of the Mysore Sales Tax Rules, 1957 applies only to rectification of an existing assessment order. Where no assessment order had been made, a notice issued under that rule demanding tax on the footing that coriander was not exempt could not be sustained, because there was no order capable of rectification. The notice was therefore without jurisdiction and was rightly quashed.

---

---

Issues: Whether a notice issued under rule 38 of the Mysore Sales Tax Rules, 1957, could be sustained when no assessment order had been made and the notice purported to demand tax on the footing that coriander was not exempt.

Analysis: Rule 38 contemplates rectification of an assessment order and has no application where no assessment order exists. In the absence of an assessment, the question of rectifying an order does not arise, and the notice could not be justified as a valid exercise of power under that rule. The demand was therefore made without jurisdiction.

Conclusion: The impugned notice was without jurisdiction and was rightly quashed.

---