Apparent mistake on the record justifies rectification of a wrong purchase tax assessment under sales tax law.

An assessment order can be rectified under section 22 of the U.P. Sales Tax Act when it contains an apparent mistake on the face of the record. Here, foodgrains imported from outside Uttar Pradesh were wrongly treated as if the assessee was the first purchaser in the State, leading to purchase tax being levied contrary to law. That error was patent, and the department's inability to identify the true first purchasers did not justify refusal of rectification. The mistake was held rectifiable, and relief was allowed to the assessee.

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Issues: Whether the assessment order contained an apparent mistake on the face of the record capable of rectification under section 22 of the U.P. Sales Tax Act.

Analysis: The assessee had imported foodgrains from outside Uttar Pradesh and, therefore, could not be treated as the first purchaser in the State. The levy of purchase tax on the assessee on the footing that he was the first purchaser was a patent mistake, and the Sales Tax Officer himself accepted that the assessment was in that respect. The inability of the department to identify and tax the true first purchasers could not justify refusal of rectification where the assessee had been taxed contrary to law.

Conclusion: The mistake was apparent on the face of the record and was rectifiable under section 22 of the U.P. Sales Tax Act. The answer was in favour of the assessee.

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