https://www.taxtmi.com/caselaws?id=222047 Rectification under section 6(6)(a) of the Kerala Tax on Luxuries Act is confined to errors apparent on the face of the record, meaning self-evident mistakes that can be corrected without reappraisal of facts or law. Where the grievance involves reconsideration of factual findings, legal conclusions, or matters on which two views are possible, rectification is unavailable. The challenge to the establishment's classification and the levy of interest required substantive reconsideration rather than correction of an obvious record error. The rectification applications were therefore not maintainable, and the petitioner was left to pursue any other remedy available in law. en-us Thu, 20 Dec 2012 00:00:00 +0530 Fri, 15 Feb 2013 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222047 Rectification under section 6(6)(a) of the Kerala Tax on Luxuries Act is confined to errors apparent on the face of the record, meaning self-evident mistakes that can be corrected without reappraisal of facts or law. Where the grievance involves reconsideration of factual findings, legal conclusions, or matters on which two views are possible, rectification is unavailable. The challenge to the establishment's classification and the levy of interest required substantive reconsideration rather than correction of an obvious record error. The rectification applications were therefore not maintainable, and the petitioner was left to pursue any other remedy available in law. Case-Laws VAT and Sales Tax Thu, 20 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222047