Rectification cannot reopen a final assessment merely because a later case takes a different view on the same issue.

Rectification of a final assessment is not permissible where the alleged error is not apparent from the record itself. A later Tribunal view in another matter does not, by itself, create a rectifiable mistake in the original assessment order. Because the assessments had attained finality and the rectification was sought only on the basis of a subsequently different view, the rectification order lacked jurisdictional basis. The challenge to the rectification therefore failed, and the restored assessments remained undisturbed.

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Issues: Whether the Commercial Tax Officer could rectify the original assessment orders under the rectification provision on the footing that there was a mistake apparent on the face of the record.

Analysis: The assessments had attained finality because no appeals were filed. Rectification was sought not on the basis of any obvious error in the assessment record, but because a different view had subsequently been taken in another case by the Tribunal. A later or contrary view in another matter does not, by itself, disclose a mistake apparent from the existing record. The order of rectification therefore lacked jurisdictional basis. The additional contention regarding the authority competent to set aside the rectification order was not urged before the Tribunal and was not entertained.

Conclusion: The rectification was not sustainable, and the assessee's challenge failed.

Final Conclusion: The revision petitions were dismissed, leaving the Tribunal's order restoring the assessments undisturbed.

Ratio Decidendi: Rectification cannot be used to reopen an assessment merely because another decision subsequently takes a different view; it is available only for an error or mistake apparent from the record itself.

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