Rectification of appellate order under trade tax law can follow a retrospective validating amendment and sustain lease-rent levy.

Section 22 of the U.P. Trade Tax Act permits rectification only of a mistake apparent from the record and does not authorise appeal, revision, review, reassessment or reappreciation of evidence. A patent error may still be corrected where a retrospective validating amendment changes the legal position and the appellate order no longer reflects the law as it stands after that amendment. The expression "interested person" was treated as wide enough to include the assessing authority, so rectification could be sought after disposal of the appeal against the appellate order. On that basis, the rectification was held valid and tax on lease rent under Section 3F remained payable.

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Issues: Whether an order of the first appellate authority could be rectified under Section 22 of the U.P. Trade Tax Act, 1948 so as to impose tax on lease rent under Section 3F, and whether the assessing authority could move such rectification as an interested person.

Analysis: Section 22 permits rectification only of a mistake apparent from the record and does not confer powers of appeal, revision, review, reassessment, or reappreciation of evidence. A mistake that is patent and obvious can be corrected, including where a retrospective validating amendment alters the legal position and the earlier order fails to reflect the law as it stands after such amendment. The scope of Section 22 is distinct from Sections 9, 10B, and 21 of the Act. The expression "interested person" was held to include the assessing authority, and after disposal of the appeal the rectification could be sought against the appellate order. The retrospective restoration and validation of Section 3F made the omission in the appellate order a rectifiable error apparent on the record.

Conclusion: The rectification under Section 22 was held valid, and the levy of tax on lease rent under Section 3F was sustained.

Ratio Decidendi: A retrospective validating amendment can render an earlier appellate order incorrect on the face of the record, and such patent error may be rectified under the rectification power without amounting to review or reassessment.

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