Rectification for omitted appellate ground allowed where the Tribunal failed to consider a specifically argued issue.

Non-consideration of a ground specifically raised in the memorandum of appeal and argued before the Tribunal constitutes a patent mistake on the face of the record and can be corrected by rectification under section 22 of the U.P. Trade Tax Act, 1948. The omission is distinct from a claim that a ground was considered but wrongly decided, because it does not require fresh fact-finding or lengthy argument. The Tribunal is duty-bound to deal with all grounds properly placed before it. The rectification application was therefore allowed, and the Tribunal was directed to reconsider the omitted ground after hearing both parties.

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Issues: Whether the Tribunal was justified in rejecting the rectification application under section 22 of the U.P. Trade Tax Act, 1948 when a ground raised in the appeal had not been considered in the appellate order.

Analysis: Non-consideration of a ground that had been specifically taken in the memorandum of appeal and argued at the hearing is not a matter requiring fresh investigation of facts or lengthy argument. Such omission is distinct from a case where a ground has been considered but is alleged to have been wrongly decided. Where the Tribunal itself records that a ground was not considered, the omission is a patent mistake on the face of the record and falls within the scope of rectification. The Tribunal is duty-bound to consider the grounds raised and argued before it.

Conclusion: The rejection of the rectification application was not justified. The application under section 22 was allowed and the Tribunal was directed to decide the omitted ground afresh after hearing both parties.

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