https://www.taxtmi.com/caselaws?id=160133 Rectification under section 21-A of the Punjab General Sales Tax Act, 1948 is confined to mistakes apparent from the record and must be exercised within two years from the date of the order sought to be rectified. The Tribunal's impugned rectification expressly targeted its 31 March 1992 appellate order, but was made on 10 May 1995, beyond the statutory period. It was therefore without jurisdiction, barred by limitation, and void. The writ petition succeeded and the rectification order was quashed. en-us Wed, 21 Jul 1999 00:00:00 +0530 Tue, 10 Dec 2013 15:38:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160133 Rectification under section 21-A of the Punjab General Sales Tax Act, 1948 is confined to mistakes apparent from the record and must be exercised within two years from the date of the order sought to be rectified. The Tribunal's impugned rectification expressly targeted its 31 March 1992 appellate order, but was made on 10 May 1995, beyond the statutory period. It was therefore without jurisdiction, barred by limitation, and void. The writ petition succeeded and the rectification order was quashed. Case-Laws VAT and Sales Tax Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160133