Rectification rejection under the Karnataka VAT Act is not appealable where Section 69 deeming fiction applies only after amendment.

An appeal under Section 63 of the Karnataka Value Added Tax Act was held not maintainable against rejection of a rectification application relating to an appellate order under Section 62. Section 69 permits rectification of mistakes apparent from the record, and its deeming fiction in Section 69(4) applies only when rectification is allowed and the original order is amended. A mere refusal to rectify does not attract that deeming consequence and does not convert the rejection into an appealable order under Section 63. The Tribunal's view on non-maintainability was therefore upheld.

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Issues: Whether an appeal under Section 63 of the Karnataka Value Added Tax Act, 2003 lies against rejection of a rectification application filed in relation to an order passed in appeal under Section 62, in view of the deeming provision in Section 69.

Analysis: Section 63(1) permits an appeal to the Karnataka Appellate Tribunal against an order passed under Section 62 or Section 63A. Section 69 empowers rectification of mistakes apparent from the record, and Section 69(4) deems an order passed under Section 69(1) to be an order passed under the same provision under which the original order was made. That deeming consequence applies when rectification is entertained and the order is actually amended. Where the rectification application itself is rejected, the deeming fiction does not operate, and the rejection order does not become an appealable order under Section 63.

Conclusion: The appeal under Section 63 was not maintainable against rejection of the rectification application.

Final Conclusion: The revision petition failed because the Tribunal's view on non-maintainability was upheld, and the challenge to the rejection of the rectification application did not succeed.

Ratio Decidendi: The deeming fiction in Section 69(4) applies only where rectification results in an amended order; a mere rejection of the rectification application does not convert the rejection into an appealable order under Section 63.

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