Rectification under sales tax law cannot raise a rate where no apparent mistake exists in the appellate order.

Section 22 of the U.P. Sales Tax Act permits rectification only where a mistake apparent from the record exists in the order sought to be corrected. The Tribunal's order could not be rectified to raise the tax rate because the alleged error arose, if at all, at the assessment stage, and the merger of the assessment order into the appellate order did not transfer that original mistake into the Tribunal's record. The availability of reassessment under section 21 for tax assessed at a lower rate than legally payable confirmed that section 22 was not the proper mechanism for enhancement. No rectifiable mistake was shown in the Tribunal's order.

---

---

Issues: Whether the Tribunal could rectify its order under section 22 of the U.P. Sales Tax Act, 1948 on the ground that the tax had been levied at a rate lower than the correct rate, and whether any mistake apparent from the record existed in the Tribunal's order.

Analysis: The assessment order, if erroneous as to the rate of tax, contained the mistake at the assessment stage. Once the assessment order merged in the appellate order of the Tribunal, the original assessment could not be separately challenged, but the effect of merger did not transfer the assessing authority's mistake into the Tribunal's order. Section 22 authorises rectification only of a mistake apparent from the record in the order sought to be rectified, and no such mistake was shown in the Tribunal's order. The availability of reassessment under section 21, where tax has been assessed at a lower rate than legally payable, further indicated that section 22 was not the proper route for enhancing the assessment rate.

Conclusion: No rectifiable mistake existed in the Tribunal's order, and section 22 could not be invoked to raise the tax rate.

---