https://www.taxtmi.com/caselaws?id=161617 Section 22 of the U.P. Trade Tax Act permits rectification only of a mistake apparent on the record, meaning an obvious error that does not require debate or extended reasoning. An ex parte order cannot be recalled under that provision merely because it was passed in the party's absence, unless the record shows failure to follow the prescribed notice and hearing procedure. Even where section 22 does not apply, the Tribunal retains ancillary jurisdiction to recall an ex parte order and rehear the matter where a party was denied a reasonable opportunity of hearing, supported by the U.P. General Clauses Act and the Tribunal's corrective powers. en-us Fri, 21 Feb 2003 00:00:00 +0530 Sat, 01 Feb 2014 17:54:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161617 Section 22 of the U.P. Trade Tax Act permits rectification only of a mistake apparent on the record, meaning an obvious error that does not require debate or extended reasoning. An ex parte order cannot be recalled under that provision merely because it was passed in the party's absence, unless the record shows failure to follow the prescribed notice and hearing procedure. Even where section 22 does not apply, the Tribunal retains ancillary jurisdiction to recall an ex parte order and rehear the matter where a party was denied a reasonable opportunity of hearing, supported by the U.P. General Clauses Act and the Tribunal's corrective powers. Case-Laws VAT and Sales Tax Fri, 21 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161617