https://www.taxtmi.com/caselaws?id=162736 Non-consideration of a ground specifically raised in the memorandum of appeal and argued before the Tribunal constitutes a patent mistake on the face of the record and can be corrected by rectification under section 22 of the U.P. Trade Tax Act, 1948. The omission is distinct from a claim that a ground was considered but wrongly decided, because it does not require fresh fact-finding or lengthy argument. The Tribunal is duty-bound to deal with all grounds properly placed before it. The rectification application was therefore allowed, and the Tribunal was directed to reconsider the omitted ground after hearing both parties. en-us Tue, 18 Oct 2005 00:00:00 +0530 Thu, 13 Mar 2014 14:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162736 Non-consideration of a ground specifically raised in the memorandum of appeal and argued before the Tribunal constitutes a patent mistake on the face of the record and can be corrected by rectification under section 22 of the U.P. Trade Tax Act, 1948. The omission is distinct from a claim that a ground was considered but wrongly decided, because it does not require fresh fact-finding or lengthy argument. The Tribunal is duty-bound to deal with all grounds properly placed before it. The rectification application was therefore allowed, and the Tribunal was directed to reconsider the omitted ground after hearing both parties. Case-Laws VAT and Sales Tax Tue, 18 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162736