Rectification of inconsistency in the operative order allowed where reasons and final result did not match.

An apparent inconsistency between the recorded reasons and the operative portion of an order can be rectified to make the final result conform to the substantive finding. Here, the reasoning stated that the Revenue's appeal was not maintainable on the basis of NIDB data, yet the operative portion dismissed the appeal. The inconsistency was treated as apparent from the record, and the order was modified so that the operative part matched the reasons recorded. The rectification was allowed and the Revenue's appeal stood allowed.

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Issues: Whether the order required rectification to correct the inconsistency between the recorded findings and the final operative portion, and whether the appeal filed by the Revenue was to be treated as allowed.

Analysis: The contradiction between the reasoning that the order based on NIDB data was not maintainable and the operative portion dismissing the Revenue's appeal was found to be apparent from the record. On that basis, the earlier final result could not stand in its existing form and required modification to align the operative part with the reasoning recorded in the order.

Conclusion: The rectification was allowed and the final operative portion was modified so that the Revenue's appeal stood allowed.

Final Conclusion: The order was corrected to reflect that the Revenue succeeded in the appeal.

Ratio Decidendi: Where the operative part of an order is inconsistent with the reasons recorded, the order may be rectified so that the final outcome conforms to the substantive finding.

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