https://www.taxtmi.com/caselaws?id=150672 Section 25A of the Karnataka Sales Tax Act was construed to permit rectification of mistakes apparent from the record when the show-cause notice is issued within five years from the original order. The court treated notice and hearing as part of a continuing rectification proceeding, so the final order passed after expiry of five years remained valid if initiated within time. The provision was distinguished from other statutes with stricter language requiring completion within the limitation period. On that construction, the rectification orders were held not to be without jurisdiction. en-us Fri, 05 Jul 1974 00:00:00 +0530 Tue, 21 May 2013 11:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150672 Section 25A of the Karnataka Sales Tax Act was construed to permit rectification of mistakes apparent from the record when the show-cause notice is issued within five years from the original order. The court treated notice and hearing as part of a continuing rectification proceeding, so the final order passed after expiry of five years remained valid if initiated within time. The provision was distinguished from other statutes with stricter language requiring completion within the limitation period. On that construction, the rectification orders were held not to be without jurisdiction. Case-Laws VAT and Sales Tax Fri, 05 Jul 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150672