https://www.taxtmi.com/caselaws?id=160340 A successor appellate authority cannot reopen an earlier order holding an appeal maintainable by invoking rectification, because section 22(1) of the U.P. Trade Tax Act permits only correction of a mistake apparent on the face of the record and not reconsideration of a concluded question of law. The principle of finality applies within the same proceeding unless the statute expressly allows review. A demand notice under the Act that directs payment, threatens recovery as arrears, and carries penal consequences is an authoritative command and therefore qualifies as an appealable order under section 9. en-us Thu, 02 Sep 1999 00:00:00 +0530 Mon, 16 Dec 2013 14:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160340 A successor appellate authority cannot reopen an earlier order holding an appeal maintainable by invoking rectification, because section 22(1) of the U.P. Trade Tax Act permits only correction of a mistake apparent on the face of the record and not reconsideration of a concluded question of law. The principle of finality applies within the same proceeding unless the statute expressly allows review. A demand notice under the Act that directs payment, threatens recovery as arrears, and carries penal consequences is an authoritative command and therefore qualifies as an appealable order under section 9. Case-Laws VAT and Sales Tax Thu, 02 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160340