https://www.taxtmi.com/caselaws?id=104858 A validating amendment with an express limitation scheme for review and rectification prevails over the general proviso in the principal sales tax provision. The proviso to section 22 of the U.P. Sales Tax Act could not be imported into section 39 of the U.P. Sales Tax (Amendment) Act, 1995, because section 39 separately fixed the time for review applications and rectification orders. Reading the proviso into section 39 would undermine the distinct statutory timelines and make the specific limitation in the amendment redundant. Rectification orders made after 14 March 1996 were therefore time-barred, and the Tribunal's order was restored. en-us Wed, 15 Mar 2000 00:00:00 +0530 Mon, 02 Dec 2013 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104858 A validating amendment with an express limitation scheme for review and rectification prevails over the general proviso in the principal sales tax provision. The proviso to section 22 of the U.P. Sales Tax Act could not be imported into section 39 of the U.P. Sales Tax (Amendment) Act, 1995, because section 39 separately fixed the time for review applications and rectification orders. Reading the proviso into section 39 would undermine the distinct statutory timelines and make the specific limitation in the amendment redundant. Rectification orders made after 14 March 1996 were therefore time-barred, and the Tribunal's order was restored. Case-Laws VAT and Sales Tax Wed, 15 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104858