https://www.taxtmi.com/caselaws?id=163093 Under section 22(1) of the U.P. Sales Tax Act, 1948, suo motu rectification of a mistake apparent on the record must be completed within three years from the date of the order sought to be rectified. The proviso extending time applies only where an application for rectification is filed within that period, allowing disposal even after three years. That limited extension does not cover suo motu action by the authority, and mere issuance of notice within three years does not preserve a rectification order passed after the limitation period. en-us Fri, 16 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163093 Under section 22(1) of the U.P. Sales Tax Act, 1948, suo motu rectification of a mistake apparent on the record must be completed within three years from the date of the order sought to be rectified. The proviso extending time applies only where an application for rectification is filed within that period, allowing disposal even after three years. That limited extension does not cover suo motu action by the authority, and mere issuance of notice within three years does not preserve a rectification order passed after the limitation period. Case-Laws VAT and Sales Tax Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163093