https://www.taxtmi.com/caselaws?id=100065 Rule 83 of the Orissa Sales Tax Rules, 1947 permits the Commissioner to correct only arithmetical, clerical, or other apparent errors arising from accidental slip or omission; it does not authorise rehearing of facts or law, and the Commissioner's attempt to revisit refund entitlement on fresh arguments was therefore beyond jurisdiction. The Supreme Court also held that an appeal under Article 136 was maintainable without exhausting further statutory remedies where no other remedy lay against the impugned order. Refund eligibility remained confined to amounts not barred by limitation, and the earlier refund order was set aside except for the specified items. en-us Thu, 16 Dec 1965 00:00:00 +0530 Mon, 03 Nov 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100065 Rule 83 of the Orissa Sales Tax Rules, 1947 permits the Commissioner to correct only arithmetical, clerical, or other apparent errors arising from accidental slip or omission; it does not authorise rehearing of facts or law, and the Commissioner's attempt to revisit refund entitlement on fresh arguments was therefore beyond jurisdiction. The Supreme Court also held that an appeal under Article 136 was maintainable without exhausting further statutory remedies where no other remedy lay against the impugned order. Refund eligibility remained confined to amounts not barred by limitation, and the earlier refund order was set aside except for the specified items. Case-Laws VAT / Sales Tax Thu, 16 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100065