https://www.taxtmi.com/caselaws?id=159216 A rectification notice under the Rajasthan Sales Tax Act had to be issued in the prescribed statutory form, so a summons form could not validate proceedings that increased assessment or liability. The prescribed form for such notice was mandatory, and the defect could not be cured by treating a different form as sufficient. The rectification power also could not be used to revive an earlier provisional assessment that had already been cancelled on reopening, because section 17 allowed correction of apparent mistakes only, not restoration of a non-existent order. On that basis, the impugned rectification action and related orders were held invalid. en-us Mon, 14 Oct 1996 00:00:00 +0530 Mon, 18 Nov 2013 15:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159216 A rectification notice under the Rajasthan Sales Tax Act had to be issued in the prescribed statutory form, so a summons form could not validate proceedings that increased assessment or liability. The prescribed form for such notice was mandatory, and the defect could not be cured by treating a different form as sufficient. The rectification power also could not be used to revive an earlier provisional assessment that had already been cancelled on reopening, because section 17 allowed correction of apparent mistakes only, not restoration of a non-existent order. On that basis, the impugned rectification action and related orders were held invalid. Case-Laws VAT and Sales Tax Mon, 14 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159216