https://www.taxtmi.com/caselaws?id=128314 Rule 18 under the Madras General Sales Tax Act, 1939 permits rectification only by the assessing, appellate or revising authority that passed the order containing the apparent mistake, and the three-year limitation runs from the date of that order. The phrase "by him" was treated as decisive, so an assessee cannot seek rectification before a different authority on the basis of a later final appellate or revisional order. The scheme of the Act distinguishes appeals and revisions, and the High Court was not regarded as a revising authority for this purpose. The rectification application was therefore not maintainable. en-us Sat, 27 Aug 1960 00:00:00 +0530 Mon, 01 Apr 2013 11:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128314 Rule 18 under the Madras General Sales Tax Act, 1939 permits rectification only by the assessing, appellate or revising authority that passed the order containing the apparent mistake, and the three-year limitation runs from the date of that order. The phrase "by him" was treated as decisive, so an assessee cannot seek rectification before a different authority on the basis of a later final appellate or revisional order. The scheme of the Act distinguishes appeals and revisions, and the High Court was not regarded as a revising authority for this purpose. The rectification application was therefore not maintainable. Case-Laws VAT and Sales Tax Sat, 27 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128314