Error apparent from the record covers wrongly extended sales tax exemption for a period without any operative notification.

Granting sales tax exemption for a period when no operative exemption notification existed was a patent mistake, not a debatable issue of interpretation, and therefore fell within rectification for an error apparent from the record under section 17 of the Rajasthan Sales Tax Act, 1954. The court held that the interregnum from 01.04.1984 to 31.03.1985 was not covered by any exemption, so the assessment order's extension of exemption for that period was plainly ? Need English. The rectification order was upheld and the contrary appellate orders were set aside.

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Issues: Whether the extension of sales tax exemption for a period when the exemption notification had lapsed constituted an error apparent from the record, so as to justify rectification under section 17 of the Rajasthan Sales Tax Act, 1954.

Analysis: The exemption notification in force up to 31.03.1984 had expired, and the next notification granting similar exemption operated only from 01.04.1985. For the interregnum from 01.04.1984 to 31.03.1985, no exemption was available. Allowing exemption for that period in the assessment order was therefore not a matter of debate, interpretation, or opinion. It was a patent and obvious mistake, discoverable without any detailed reasoning, and thus fell within the scope of rectification of mistakes apparent from the record.

Conclusion: The erroneous grant of exemption for the period when no exemption existed was an error apparent from the record and was rightly rectified under section 17; the rectification order was upheld and the contrary appellate orders were set aside.

Ratio Decidendi: Where a tax exemption is granted for a period not covered by any operative exemption notification, the mistake is an error apparent from the record and is rectifiable under the provision empowering correction of such mistakes.

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