https://www.taxtmi.com/caselaws?id=153213 Section 17 rectification under the Rajasthan Sales Tax Act, 1954 is confined to mistakes apparent from the record and cannot be used as a disguised review based on a later conflicting decision of the same Board. A debatable legal issue, or a fresh view taken in subsequent proceedings, does not create a rectifiable error where the earlier order was made on the materials then available. Judicial review also must proceed on the record before the authority when the impugned order was made, so a fresh letter of authority not produced earlier cannot be relied on to support the rectification. The rectification order was therefore unsustainable and was quashed. en-us Tue, 14 Oct 1980 00:00:00 +0530 Fri, 19 Jul 2013 15:01:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153213 Section 17 rectification under the Rajasthan Sales Tax Act, 1954 is confined to mistakes apparent from the record and cannot be used as a disguised review based on a later conflicting decision of the same Board. A debatable legal issue, or a fresh view taken in subsequent proceedings, does not create a rectifiable error where the earlier order was made on the materials then available. Judicial review also must proceed on the record before the authority when the impugned order was made, so a fresh letter of authority not produced earlier cannot be relied on to support the rectification. The rectification order was therefore unsustainable and was quashed. Case-Laws VAT and Sales Tax Tue, 14 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153213