https://www.taxtmi.com/caselaws?id=152125 Section 21-A of the Punjab General Sales Tax Act, 1948 was construed as a broad rectification power enabling the Tribunal to correct a mistake apparent from the record on its own motion or when pointed out by an affected party. The fact that the appeals had already been disposed of did not remove that jurisdiction, because the provision was directed to correcting an obvious legal error rather than reopening the entire appeal. The Tribunal's refusal on the footing that it had no power to rehear the appeals was therefore based on an erroneous understanding of the provision, and the High Court granted relief to the assessee. en-us Thu, 02 Mar 1978 00:00:00 +0530 Tue, 25 Jun 2013 12:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152125 Section 21-A of the Punjab General Sales Tax Act, 1948 was construed as a broad rectification power enabling the Tribunal to correct a mistake apparent from the record on its own motion or when pointed out by an affected party. The fact that the appeals had already been disposed of did not remove that jurisdiction, because the provision was directed to correcting an obvious legal error rather than reopening the entire appeal. The Tribunal's refusal on the footing that it had no power to rehear the appeals was therefore based on an erroneous understanding of the provision, and the High Court granted relief to the assessee. Case-Laws VAT and Sales Tax Thu, 02 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152125