https://www.taxtmi.com/caselaws?id=157325 A rectification order under section 22 of the U.P. Sales Tax Act, 1948 is not invalid merely because it is passed after three years, if the rectification proceedings were initiated within the prescribed period. The provision requires that notice or an application seeking rectification be made in time; once that condition is met, the authority remains competent to dispose of the matter later. The Allahabad HC held that the Tribunal erred in treating the post-three-year order as time-barred, and upheld the rectification order. en-us Fri, 10 Jul 1992 00:00:00 +0530 Fri, 04 Oct 2013 12:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157325 A rectification order under section 22 of the U.P. Sales Tax Act, 1948 is not invalid merely because it is passed after three years, if the rectification proceedings were initiated within the prescribed period. The provision requires that notice or an application seeking rectification be made in time; once that condition is met, the authority remains competent to dispose of the matter later. The Allahabad HC held that the Tribunal erred in treating the post-three-year order as time-barred, and upheld the rectification order. Case-Laws VAT and Sales Tax Fri, 10 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157325