Clerical error correction in judicial order: incorrect wording was substituted to reflect the intended disposition.

A clerical error in the final line of a judicial order was corrected through a Speaking to Minutes application. The court found that the phrase recorded after the word "affirmative" was mistaken and directed deletion of the words "against the assessee in favour of the department" and substitution with "in favour of the assessee and against the department." The correction was treated as a purely ministerial amendment to reflect the intended disposition, without reopening the merits of the matter.

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Outcome: The speaking to minutes application was disposed of after correcting the last line of the order by substituting the expression that the result was in favour of the assessee and against the department.

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