https://www.taxtmi.com/caselaws?id=155907 Section 12(1) of the Tripura Sales Tax Act, 1976 permits only correction of an obvious, patent and self-evident mistake apparent from the existing record; it does not authorise review, reappraisal, or reassessment on fresh material. A best judgment assessment under section 9(4) cannot be reopened through rectification merely because it is alleged to be arbitrary or unsupported by sufficient material, where resolving the complaint would require investigation, argument, proof, or fresh examination beyond the record. The rectification request was therefore outside the limited scope of section 12(1), and the assessment could not be revisited on that basis. en-us Fri, 29 Jun 1990 00:00:00 +0530 Tue, 10 Sep 2013 17:16:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155907 Section 12(1) of the Tripura Sales Tax Act, 1976 permits only correction of an obvious, patent and self-evident mistake apparent from the existing record; it does not authorise review, reappraisal, or reassessment on fresh material. A best judgment assessment under section 9(4) cannot be reopened through rectification merely because it is alleged to be arbitrary or unsupported by sufficient material, where resolving the complaint would require investigation, argument, proof, or fresh examination beyond the record. The rectification request was therefore outside the limited scope of section 12(1), and the assessment could not be revisited on that basis. Case-Laws VAT and Sales Tax Fri, 29 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155907