https://www.taxtmi.com/caselaws?id=159440 Rule 32 of the Rajasthan Entertainments and Advertisements Tax Rules, 1957 was applied to treat an excess surcharge entry in the assessment record as a mistake apparent from the record, because the error was visible on a simple inspection and did not require detailed inquiry; the rectification order was therefore upheld. The Tribunal also applied the principle that amounts collected without authority of law cannot be retained, so the excess surcharge was held recoverable by the department and not lawfully retainable by the petitioners. A dissenting view held that no apparent mistake existed, that Rule 32 could not sustain recovery, and that relief should not be denied on unjust enrichment grounds. en-us Fri, 17 Jan 1997 00:00:00 +0530 Mon, 25 Nov 2013 15:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159440 Rule 32 of the Rajasthan Entertainments and Advertisements Tax Rules, 1957 was applied to treat an excess surcharge entry in the assessment record as a mistake apparent from the record, because the error was visible on a simple inspection and did not require detailed inquiry; the rectification order was therefore upheld. The Tribunal also applied the principle that amounts collected without authority of law cannot be retained, so the excess surcharge was held recoverable by the department and not lawfully retainable by the petitioners. A dissenting view held that no apparent mistake existed, that Rule 32 could not sustain recovery, and that relief should not be denied on unjust enrichment grounds. Case-Laws VAT and Sales Tax Fri, 17 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159440