https://www.taxtmi.com/caselaws?id=156083 Rectification under section 62 of the Bombay Sales Tax Act, 1959 was confined to mistakes apparent on the face of the record and could not be used to reopen disputed facts or admit fresh evidence. The Tribunal's refusal to entertain rectification applications was therefore upheld, because Regulation 17 of the Bombay Sales Tax Tribunal Regulations, 1960 applied to appellate or reference proceedings and not to rectification proceedings. The assessee's alternative plea that the Tribunal lacked jurisdiction also failed, since it depended on an unrecorded factual finding that the assessee merely served, and did not sell, eatables outside the premises. The rectification applications were held not maintainable. en-us Sat, 19 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 14:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156083 Rectification under section 62 of the Bombay Sales Tax Act, 1959 was confined to mistakes apparent on the face of the record and could not be used to reopen disputed facts or admit fresh evidence. The Tribunal's refusal to entertain rectification applications was therefore upheld, because Regulation 17 of the Bombay Sales Tax Tribunal Regulations, 1960 applied to appellate or reference proceedings and not to rectification proceedings. The assessee's alternative plea that the Tribunal lacked jurisdiction also failed, since it depended on an unrecorded factual finding that the assessee merely served, and did not sell, eatables outside the premises. The rectification applications were held not maintainable. Case-Laws VAT and Sales Tax Sat, 19 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156083