https://www.taxtmi.com/caselaws?id=105627 A belated joint application for tax exemption and related reliefs was treated as a fresh application, not a review, because the governing review provision required filing within 30 days under rule 25(3)(c). Section 22 of the U.P. Trade Tax Act, 1948, which allows rectification of mistakes apparent on the record, was held inapplicable because several matters raised had not been covered by earlier orders or prior appeals. The lower authorities were justified in rejecting the application, and the High Court erred in interfering with that rejection; the rejection was therefore upheld. en-us Thu, 09 Dec 2004 00:00:00 +0530 Tue, 27 Aug 2013 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105627 A belated joint application for tax exemption and related reliefs was treated as a fresh application, not a review, because the governing review provision required filing within 30 days under rule 25(3)(c). Section 22 of the U.P. Trade Tax Act, 1948, which allows rectification of mistakes apparent on the record, was held inapplicable because several matters raised had not been covered by earlier orders or prior appeals. The lower authorities were justified in rejecting the application, and the High Court erred in interfering with that rejection; the rejection was therefore upheld. Case-Laws VAT and Sales Tax Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105627