Mistake apparent from the record permits rectification where exemption was wrongly denied on undisputed facts.

Non-grant of exemption on undisputed facts was treated as a mistake apparent from the record and therefore rectifiable under section 22 of the U. P. Trade Tax Act, 1948. The unit's certification by the Uttar Pradesh Khadi and Gram Udyog Board was valid for the relevant year, the exemption notification covered the relevant blacksmithy items, and the same benefit had been allowed in earlier years on identical facts. Because rectification is limited to patent errors and not review or revision, the denial of exemption was held to be an apparent mistake and the refusal to rectify was incorrect.

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Issues: Whether the non-grant of exemption on the admitted facts of the case constituted a mistake apparent on the record and was rectifiable under section 22 of the U. P. Trade Tax Act, 1948.

Analysis: The applicant's unit was certified by the Uttar Pradesh Khadi and Gram Udyog Board and the certificate was valid during the relevant assessment year. The exemption notification applied to blacksmithy items such as iron doors and windows, and the same assessing officer had allowed the benefit in earlier assessment years on the same facts. Rectification under section 22 is confined to mistakes that are patent, obvious and discernible from the record, and it does not extend to a revision or review of the order. On the undisputed record, denial of the exemption was an apparent mistake and not a debatable issue requiring further investigation.

Conclusion: The mistake was apparent on the record and was rectifiable under section 22. The authorities below were wrong in refusing rectification, and the issue was decided in favour of the assessee.

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