Rectification orders under the U.P. Sales Tax Act are appealable to the Tribunal as part of the appellate order.

A rectification order passed by the first appellate authority under section 22 of the U.P. Sales Tax Act, 1948 was treated as part of the appellate order itself, so an appeal under section 10 lay to the Sales Tax Tribunal. The statutory scheme was read as permitting second appeals to the Tribunal against such corrective orders, and the earlier amendment to section 11 was viewed as confirmatory rather than excluding jurisdiction. The Tribunal therefore had jurisdiction to entertain departmental appeals arising from the rectification orders, and the impugned order was upheld.

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Issues: (i) Whether an appeal under section 10 of the U.P. Sales Tax Act, 1948 lay before the Sales Tax Tribunal against an order passed by the first appellate authority under section 22 of that Act.

Analysis: Section 9 provides the first appeal against an order of the assessing authority, while section 10 provides the second appeal to the Tribunal against an order passed by the appellate authority under section 9. The rectification order under section 22, though passed separately, was held to be in substance an order passed in the appeal itself because it merely corrected the appellate order. The legislative scheme was read as not excluding such an appeal, and the earlier amendment to section 11 was treated as confirmatory. The Court followed the view that the Tribunal could entertain appeals against such rectification orders.

Conclusion: An appeal lay before the Sales Tax Tribunal against the section 22 rectification order passed by the first appellate authority.

Final Conclusion: The revisions failed because the Tribunal had jurisdiction to hear the departmental appeals arising from the rectification orders, and the impugned order was upheld.

Ratio Decidendi: A rectification order passed by the first appellate authority under section 22 of the U.P. Sales Tax Act, 1948 is an order in the appeal itself and is appealable to the Tribunal under section 10.

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