https://www.taxtmi.com/caselaws?id=150777 Valid service of notice was a foundational requirement before the revision could be heard, and the revisional authority treated the erroneous service report as showing that the assessee had not been served. That defect was regarded as a mistake apparent on the record under section 22 of the U.P. Sales Tax Act, and the authority also had inherent power to recall an order passed without notice to a party entitled to be heard. The ex parte revisional order was therefore set aside and the revision restored for fresh disposal. en-us Fri, 17 May 1974 00:00:00 +0530 Wed, 22 May 2013 16:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150777 Valid service of notice was a foundational requirement before the revision could be heard, and the revisional authority treated the erroneous service report as showing that the assessee had not been served. That defect was regarded as a mistake apparent on the record under section 22 of the U.P. Sales Tax Act, and the authority also had inherent power to recall an order passed without notice to a party entitled to be heard. The ex parte revisional order was therefore set aside and the revision restored for fresh disposal. Case-Laws VAT and Sales Tax Fri, 17 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150777