Rectification confined to apparent mistakes; factual inference from bills cannot be reopened through review-like correction.

Rectification under section 62 of the Bombay Sales Tax Act, 1959 is confined to mistakes apparent from the record and cannot be used to reappreciate evidence or challenge factual inferences. A complaint that the Tribunal drew the wrong inference from bills and surrounding material does not disclose an obvious or patent error; it instead seeks a review of the earlier factual conclusion. The application was therefore not maintainable on the ground urged and was rightly rejected.

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Issues: Whether the rectification application under section 62 of the Bombay Sales Tax Act, 1959 could be entertained on the ground that the Tribunal had drawn an incorrect inference from the bills and evidence, thereby committing a mistake apparent from the record.

Analysis: Rectification is confined to mistakes which are apparent from the record. A challenge to the inference drawn from the bills and surrounding evidence does not amount to correction of an obvious mistake; it requires reappreciation of the material and would, in substance, amount to sitting in appeal over the earlier decision. The applicant's grievance was directed only against the Tribunal's conclusion on the facts, not against any patent or self-evident error.

Conclusion: The rectification application was not maintainable on the ground urged and was rightly rejected.

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