Rectification of interest quantification was time-barred where the original assessment had already levied interest.

Where interest had already been levied in the original assessment and the later order only corrected its quantification, the matter was treated as rectification under section 17 of the Rajasthan Sales Tax Act, 1954 rather than a fresh levy under section 11B. The Tribunal applied the principle that section 11B permits an independent interest order only when no interest had previously been charged; once interest was levied and only the calculation was erroneous, section 17 governed. Because amendment after four years was barred by section 17(5), the corrective orders made in 1986 against 1980 assessments were time-barred.

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Issues: Whether the correction of the interest amount was a rectification under section 17 of the Rajasthan Sales Tax Act, 1954 and, if so, whether it was barred by limitation.

Analysis: Where interest had already been levied in the original assessment order and the later order merely corrected the quantification, the matter fell within section 17 of the Rajasthan Sales Tax Act, 1954 and not within an independent fresh levy under section 11B. The Tribunal applied the principle that section 11B permitted an independent order only where no interest had been levied earlier, but once interest had been charged and only the calculation was wrong, rectification was the proper course. Since section 17(5) prohibited amendment after four years from the date of the order sought to be amended, the corrective orders passed in 1986 against assessment orders of 1980 were beyond time.

Conclusion: The correction orders were rectification orders under section 17 and were barred by limitation, so the revisions failed.

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