https://www.taxtmi.com/caselaws?id=158745 Interest under section 8(1) of the U.P. Sales Tax Act, 1948 accrues automatically on default in payment of admitted tax and is a statutory liability arising by operation of law. If the assessing authority omits to levy such interest while completing the assessment, the omission is not a discretionary choice but a failure to apply a mandatory provision. That omission is a mistake apparent on the record and can be corrected under section 22, which permits rectification of obvious errors in the order. The challenge to rectification accordingly failed. en-us Wed, 04 Sep 1996 00:00:00 +0530 Wed, 06 Nov 2013 15:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158745 Interest under section 8(1) of the U.P. Sales Tax Act, 1948 accrues automatically on default in payment of admitted tax and is a statutory liability arising by operation of law. If the assessing authority omits to levy such interest while completing the assessment, the omission is not a discretionary choice but a failure to apply a mandatory provision. That omission is a mistake apparent on the record and can be corrected under section 22, which permits rectification of obvious errors in the order. The challenge to rectification accordingly failed. Case-Laws VAT and Sales Tax Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158745