https://www.taxtmi.com/caselaws?id=150116 A timely filed application under section 30 of the U.P. Sales Tax Act may be rectified to correct a clerical or bona fide mistake in the admitted turnover figure before it is disposed of. The proviso requiring the application to be accompanied by proof of payment of admitted tax does not prevent amendment of the contents of the application, and the admitted turnover stated under mistake does not bind the assessee. The availability of rectification under section 22 supports this approach, particularly where the correction does not create any additional tax liability or prejudice the revenue. The assessee was therefore entitled to correction of the mistaken figure. en-us Thu, 27 Aug 1970 00:00:00 +0530 Thu, 09 May 2013 11:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150116 A timely filed application under section 30 of the U.P. Sales Tax Act may be rectified to correct a clerical or bona fide mistake in the admitted turnover figure before it is disposed of. The proviso requiring the application to be accompanied by proof of payment of admitted tax does not prevent amendment of the contents of the application, and the admitted turnover stated under mistake does not bind the assessee. The availability of rectification under section 22 supports this approach, particularly where the correction does not create any additional tax liability or prejudice the revenue. The assessee was therefore entitled to correction of the mistaken figure. Case-Laws VAT and Sales Tax Thu, 27 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150116