Rectification power limited to obvious record errors, not review or reopening of concluded merits-based decisions.

Rectification under Section 22 of the U.P. Trade Tax Act is limited to correcting a mistake apparent on the face of the record. It cannot be used to reopen a concluded matter, review the merits, or recall or modify an earlier adjudication based on an alleged error of judgment. As no obvious mistake was shown on the record and the matter had already been heard and decided, the rectification application was held not maintainable and was dismissed.

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Issues: Whether the application for rectification under Section 22 of the U.P. Trade Tax Act could be entertained to recall or modify the earlier order.

Analysis: The power under Section 22 is confined to correcting a mistake apparent on the face of the record. A rectification proceeding cannot be used to reopen a concluded matter or to correct an alleged error of judgment requiring fresh examination of the merits. Since the matter had already been heard and adjudicated, no apparent mistake was shown on the record.

Conclusion: The rectification application was not maintainable and was dismissed.

Ratio Decidendi: Rectification under Section 22 lies only for an obvious mistake apparent from the record and cannot be invoked to review or alter a concluded decision on the merits.

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