Rectification jurisdiction survives disposal of appeal where statute permits correction of apparent factual or arithmetical mistakes.

An appellate authority with statutory power to rectify arithmetical or apparent factual mistakes under section 37 of the Assam General Sales Tax Act, 1993 cannot refuse to entertain a rectification application merely because the appeal has already been disposed of. The refusal was based on an incorrect view that disposal of the appeal ended the authority's jurisdiction, rather than on any finding that rectification was unwarranted on merits. The application therefore had to be taken on record and decided in accordance with law after hearing the assessee.

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Issues: Whether the appellate authority could refuse to entertain the assessee's rectification application on the ground that the appeal had already been disposed of.

Analysis: Section 37 of the Assam General Sales Tax Act, 1993 confers power on the appellate authority to rectify arithmetical mistakes and other factual mistakes apparent on the face of the record. The refusal in this case was not based on a finding that no rectification was warranted, but on the mistaken view that disposal of the appeal itself denuded the authority of power to consider rectification. Since the statute empowered the appellate authority to examine the application within the limits of section 37, the jurisdiction could not be declined on that ground.

Conclusion: The refusal to entertain the rectification application was unsustainable, and the application had to be taken on record and decided in accordance with law after hearing the assessee.

Final Conclusion: The assessee succeeded, and the rectification application was directed to be considered on merits by the appellate authority.

Ratio Decidendi: An appellate authority retaining statutory power of rectification cannot decline to exercise that jurisdiction merely because the appeal has already been disposed of, where the statute permits correction of apparent factual or arithmetical mistakes.

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