https://www.taxtmi.com/caselaws?id=154733 An order merged in a higher appellate order cannot later be rectified by the lower authority under a power limited to mistakes in its own order. Section 22 of the U.P. Sales Tax Act permitted rectification only by the authority whose order subsisted; once the Assistant Commissioner (Judicial)'s order was affirmed by the Tribunal, no independent order remained for rectification by that officer. The proper course for an aggrieved revenue party was to challenge the Tribunal's order, not seek rectification before the lower appellate authority. The rectification order was therefore held unsustainable. en-us Mon, 10 Feb 1986 00:00:00 +0530 Mon, 26 Aug 2013 17:52:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154733 An order merged in a higher appellate order cannot later be rectified by the lower authority under a power limited to mistakes in its own order. Section 22 of the U.P. Sales Tax Act permitted rectification only by the authority whose order subsisted; once the Assistant Commissioner (Judicial)'s order was affirmed by the Tribunal, no independent order remained for rectification by that officer. The proper course for an aggrieved revenue party was to challenge the Tribunal's order, not seek rectification before the lower appellate authority. The rectification order was therefore held unsustainable. Case-Laws VAT and Sales Tax Mon, 10 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154733