Incorrect statute citation doesn't automatically void action under another provision; tribunal's error led to setting aside rejection

SC held that mere citation of an incorrect statutory provision does not automatically invalidate exercise of a power available under another provision. The Court found a clear error on the face of the Tribunal's order dated 23-6-1987 and held the Tribunal erred in rejecting the applicant's rectification application. Consequently, the Tribunal's order dated 21-12-1989 rejecting the Department's application was set aside. The appeal was disposed of.

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Issues involved: Application for rectification of Tribunal's order based on incorrect provision of law in show-cause notice.

Summary:
The Department applied for rectification of the Tribunal's order, arguing that the mention of an incorrect provision of law in the show-cause notice did not invalidate it. The Tribunal rejected the application, leading to the appeal. The Supreme Court held that the mere mention of a wrong provision of law does not invalidate the exercise of power if the correct power was available. The rejection of the rectification application was deemed contrary to law. Consequently, the Tribunal's order rejecting the Department's application was set aside, allowing for the appeal to be decided afresh on merits. The appeal was disposed of with no costs incurred.

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