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Issues: Whether Notification No. 67/92 was retrospective so as to apply to the period prior to 22-5-1992, and whether any error apparent from the face of the record warranted rectification of the earlier order.
Analysis: The notification was construed on the basis of its language, and it was held that Notification No. 67/92 took effect only from the date of its issue, namely 22-5-1992. On that view, the benefit restored by the notification could not be extended backwards to the earlier period. Since the earlier order proceeded on this construction, no patent error was shown.
Conclusion: Notification No. 67/92 was held to operate prospectively from 22-5-1992, and the application for rectification was rejected for want of any error apparent on the face of the record.