https://www.taxtmi.com/caselaws?id=128979 A levy imposed under a provision later declared unconstitutional was treated as a nullity from inception, so assessments made under it were held to contain an error apparent on the face of the record and could be rectified with consequential refund. The Court further held that limitation for rectification ran from the order of the authority competent to entertain the application after final disposal, and applications filed within three years of the Appellate Tribunal's order were within time. The petitions succeeded, the impugned orders were quashed, and the matter was remitted for fresh disposal with consequential reliefs. en-us Tue, 13 Jul 1965 00:00:00 +0530 Tue, 16 Apr 2013 09:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128979 A levy imposed under a provision later declared unconstitutional was treated as a nullity from inception, so assessments made under it were held to contain an error apparent on the face of the record and could be rectified with consequential refund. The Court further held that limitation for rectification ran from the order of the authority competent to entertain the application after final disposal, and applications filed within three years of the Appellate Tribunal's order were within time. The petitions succeeded, the impugned orders were quashed, and the matter was remitted for fresh disposal with consequential reliefs. Case-Laws VAT and Sales Tax Tue, 13 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128979