https://www.taxtmi.com/caselaws?id=152871 Limitation for rectification under section 22 of the U.P. Sales Tax Act runs from communication of the order, not merely from the date it is passed, where the order prejudicially affects the assessee and the statute does not clearly indicate otherwise. The court applied the principle that limitation begins when the affected party has actual or constructive knowledge of the order, relying on the approach in Raja Harish Chandra Raj Singh and distinguishing contrary views under the Income-tax Act, 1922. Rectification applications by an assessee therefore cannot be rejected as time-barred solely by reference to the date of the assessment order. en-us Fri, 23 Feb 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152871 Limitation for rectification under section 22 of the U.P. Sales Tax Act runs from communication of the order, not merely from the date it is passed, where the order prejudicially affects the assessee and the statute does not clearly indicate otherwise. The court applied the principle that limitation begins when the affected party has actual or constructive knowledge of the order, relying on the approach in Raja Harish Chandra Raj Singh and distinguishing contrary views under the Income-tax Act, 1922. Rectification applications by an assessee therefore cannot be rejected as time-barred solely by reference to the date of the assessment order. Case-Laws VAT and Sales Tax Fri, 23 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152871