https://www.taxtmi.com/caselaws?id=150084 An order of rectification under section 22 of the U.P. Sales Tax Act is confined to correcting a mistake apparent on the face of the record and is governed by its own three-year limitation from the date of the order sought to be rectified. The limitation for assessment of escaped turnover under section 21(2) does not control a section 22 rectification, because a rectification order is a separate statutory mechanism and is not treated as an assessment order merely because it enhances tax. Accordingly, rectification can validly enhance assessment even where direct assessment of the escaped turnover would otherwise be time-barred, and the question was answered in favour of the Revenue. en-us Tue, 03 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 15:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150084 An order of rectification under section 22 of the U.P. Sales Tax Act is confined to correcting a mistake apparent on the face of the record and is governed by its own three-year limitation from the date of the order sought to be rectified. The limitation for assessment of escaped turnover under section 21(2) does not control a section 22 rectification, because a rectification order is a separate statutory mechanism and is not treated as an assessment order merely because it enhances tax. Accordingly, rectification can validly enhance assessment even where direct assessment of the escaped turnover would otherwise be time-barred, and the question was answered in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 03 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150084