Administrative rectification of registration certificates is available for correctable errors, and a transferee may seek a revised certificate.

An error in a registration certificate that is capable of administrative correction should be rectified by the authority, with a revised certificate issued where the registration particulars require amendment. The fact that the error may have arisen from the assessee's own mistake does not, by itself, justify refusal of correction when the authority has power to amend the record. A transferee of the business also has standing to seek rectification of the registration details. The assessee was therefore entitled to rectification and issuance of a revised registration certificate.

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Issues: Whether the assessee was entitled to rectification of the error in the registration certificate and issuance of a revised registration certificate.

Analysis: The registration certificate contained an admitted error in the recorded registration number. The administrative procedure for amendment of registration particulars contemplated correction of such information and issuance of a revised certificate where the details in the registration record required alteration. The objection that the error arose from the assessee's own mistake did not justify refusal of relief when the authority had the power to rectify the mistake. The transferee of the business had locus standi to seek the correction.

Conclusion: The assessee was entitled to rectification, and the authority was directed to issue a revised registration certificate.

Ratio Decidendi: Where a registration certificate contains an error capable of administrative correction, the authority should rectify it and issue a revised certificate, and a transferee with interest in the registration has standing to seek such relief.

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