Rectification of mistaken turnover in a timely tax application is allowed before disposal when no extra tax liability arises.

A timely filed application under section 30 of the U.P. Sales Tax Act may be rectified to correct a clerical or bona fide mistake in the admitted turnover figure before it is disposed of. The proviso requiring the application to be accompanied by proof of payment of admitted tax does not prevent amendment of the contents of the application, and the admitted turnover stated under mistake does not bind the assessee. The availability of rectification under section 22 supports this approach, particularly where the correction does not create any additional tax liability or prejudice the revenue. The assessee was therefore entitled to correction of the mistaken figure.

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Issues: Whether a dealer, after filing an application under section 30 of the U.P. Sales Tax Act, could have the figure of admitted turnover in that application rectified on the ground of a clerical or bona fide mistake.

Analysis: The proviso to section 30 requires the application to be accompanied by proof of payment of the admitted tax, but it does not forbid correction of an entry in the contents of an application already filed within time. The admitted turnover shown in the return does not bind the assessee if it was entered under mistake, and the same principle applies to an application under section 30. The court also noted that section 22 permits rectification of mistakes in orders of sales tax authorities, and that no limitation barred an amendment sought before the application was disposed of, especially where no additional tax payment was required.

Conclusion: The rectification was permissible, and the question was answered in the affirmative in favour of the assessee.

Final Conclusion: The assessee was entitled to correction of the mistaken turnover figure in the section 30 application, and the reference was answered in his favour.

Ratio Decidendi: A mistake in the contents of a timely filed application under section 30 of the U.P. Sales Tax Act may be rectified before disposal, and the proviso requiring proof of payment of admitted tax does not bar such correction where no additional tax liability arises.

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