Rectification under VAT rules cannot reopen a final assessment by treating a substantive SEZ objection as a clerical error.

Rule 60 of the A.P. VAT Rules, 2005 is confined to rectifying clerical or arithmetical mistakes apparent from the record within the prescribed period. A substantive objection that a completed assessment was unenforceable because the unit was in a Special Economic Zone could not be recast as a rectification error. Using Rule 60 for that purpose would amount to reopening or indirectly reviewing a final assessment, which is impermissible unless the statute expressly confers review power. The court therefore declined interference under Article 226 and the challenge failed.

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Issues: Whether an application under Rule 60 of the A.P. VAT Rules, 2005 could be used to challenge the enforceability of a completed assessment on the ground that the unit was located in a Special Economic Zone and that the alleged illegality amounted to a clerical or arithmetical mistake.

Analysis: Rule 60 permits rectification only of clerical or arithmetical mistakes apparent from the record within four years of the order. The petitioner did not challenge the assessment order when passed, allowed it to attain finality, and later sought to treat a substantive objection to the tax demand as an error capable of rectification. A claim that the assessment itself was unenforceable because of SEZ status was not a clerical or arithmetical mistake. Entertaining such a request would amount to reopening or reviewing the assessment by the same authority, which is impermissible in the absence of an express statutory power of review.

Conclusion: The application/representation did not fall within Rule 60 and no interference under Article 226 of the Constitution of India was warranted. The challenge failed, and the writ petitions were dismissed.

Ratio Decidendi: Rectification provisions confined to clerical or arithmetical mistakes cannot be invoked to reopen or indirectly review a final assessment in the absence of express statutory authority.

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