Rectification refusal under VAT law does not create an appealable order; deeming fiction applies only when rectification is granted.

An appeal under Section 63 of the Karnataka Value Added Tax Act is maintainable only against orders passed under Sections 62 or 63A, and the deeming fiction in Section 69(4) applies only when rectification is granted and the original order is amended. Where an application for rectification of an appellate order is rejected, no rectified order comes into existence and the fiction does not operate. On that construction, no appeal lies against mere refusal of rectification, and the Tribunal was correct in holding the appeal non-maintainable.

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Issues: Whether an appeal under Section 63 of the Karnataka Value Added Tax Act, 2003 lies against rejection of an application for rectification of an appellate order, and whether the deeming fiction in Section 69(4) applies when rectification is refused.

Analysis: Section 63(1) permits an appeal to the Tribunal only against an order passed under Section 62 or Section 63A. Section 69 empowers rectification of mistakes apparent from the record, and sub-section (4) creates a deeming fiction only in respect of an order actually passed under Section 69(1), which is then treated as an order under the same provision as the original order. That deeming fiction operates when rectification is allowed and the original order is amended. Where the rectification application is rejected, no rectified order comes into existence and the fiction does not apply. On that construction, an appeal under Section 63 is not maintainable against mere rejection of the rectification application.

Conclusion: The appeal before the Tribunal was not maintainable, and the Tribunal was correct in rejecting it.

Final Conclusion: The revision petition failed, and the Tribunal's view on non-maintainability was sustained.

Ratio Decidendi: The deeming fiction attached to rectification under Section 69(4) operates only when rectification is granted and the order is amended; it does not extend to rejection of a rectification application, so no appeal lies under Section 63 against such rejection.

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