Rectification is confined to patent errors on the record and cannot reopen a final trade tax appeal.

Rectification under section 22 of the U.P. Trade Tax Act is limited to correcting an obvious error apparent from the record and cannot be used to reopen the merits of a concluded appeal. The article notes that the earlier appellate order had attained finality, the alleged error was only a renewed challenge to withdrawal of exemption on turnover, and no patent mistake was shown in the record. It also records that the asserted form EI was not produced despite opportunity. On that basis, the Tribunal's refusal to entertain rectification was upheld and the revision failed.

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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 on the ground that no error apparent on the face of the record was shown in the earlier appellate order.

Analysis: Rectification jurisdiction under section 22 is confined to correction of an obvious mistake apparent from the record and cannot be used to reopen the merits of a concluded appeal. The earlier appellate order had already attained finality, and the grievance raised in the revision was essentially an attempt to reagitate the question whether exemption on the turnover of Rs. 6,40,000 was rightly withdrawn. The record did not disclose any patent error in the Tribunal's earlier order, and the applicant also failed to place the asserted form EI on record despite opportunity.

Conclusion: The Tribunal was justified in rejecting the rectification application, and the revision failed.

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