https://www.taxtmi.com/caselaws?id=156919 The expression "person affected" under section 21-A of the Punjab General Sales Tax Act was construed broadly, so the Assessing Authority could maintain a rectification application as a person interested in correct assessment and recovery of tax; the application was therefore maintainable. A tribunal order that departed from a binding High Court interpretation on a directly covered point was held to disclose a mistake of law apparent on the face of the record, and the rectification power was wide enough to correct it; the rectification order was sustained. en-us Mon, 26 Aug 1991 00:00:00 +0530 Thu, 26 Sep 2013 14:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156919 The expression "person affected" under section 21-A of the Punjab General Sales Tax Act was construed broadly, so the Assessing Authority could maintain a rectification application as a person interested in correct assessment and recovery of tax; the application was therefore maintainable. A tribunal order that departed from a binding High Court interpretation on a directly covered point was held to disclose a mistake of law apparent on the face of the record, and the rectification power was wide enough to correct it; the rectification order was sustained. Case-Laws VAT and Sales Tax Mon, 26 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156919