Rectification cannot cure debatable issues on estate passing on death; only patent record errors qualify.

Section 61 of the Estate Duty Act permits rectification only for mistakes apparent from the record, not for reopening a debatable question of law or fact. On the accepted assessment facts, the extent of the deceased's estate passing on death depended on the appellant's entitlement under Hindu law and was not a patent error on the face of the record. The rectification power was therefore unavailable, the rectification order could not be sustained, and the assessment remained undisturbed on this ground.

---

---

Issues: Whether the rectification power under section 61 of the Estate Duty Act, 1953 could be invoked when the alleged error depended on a debatable question regarding the extent of the deceased's estate passing on death.

Analysis: Rectification under section 61 is confined to mistakes apparent from the record. On the facts accepted in the assessment order, the appellant's entitlement to a share under the applicable Hindu law and the consequent extent of the estate passing on death did not present a patent error on the face of the record. The matter involved a contentious and arguable question, which could not be reopened through rectification.

Conclusion: The power of rectification was not available. The issue is decided in favour of the assessee and against the Revenue.

Final Conclusion: The rectification order could not be sustained and was set aside, with the assessment left undisturbed on this ground.

Ratio Decidendi: A rectification provision can be invoked only for an obvious mistake apparent from the record, and not for resolving a debatable question of law or fact.

---