https://www.taxtmi.com/caselaws?id=164641 A Tribunal's rectification power under section 22 of the U.P. Trade Tax Act, 1948 extends to correcting an order founded on an error of law where a levy earlier treated as ultra vires is later validated by a retrospective amendment. Once section 3AAAA was retrospectively upheld as valid, the Tribunal's earlier view that the levy was invalid ceased to be correct, and rectification was justified. The objection that the rectification application was time-barred was rejected because the retrospective amendment supplied the basis for correcting the erroneous order. The Tribunal was therefore competent to rectify its order, and the challenge failed. en-us Thu, 07 Aug 2008 00:00:00 +0530 Mon, 28 Apr 2014 16:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164641 A Tribunal's rectification power under section 22 of the U.P. Trade Tax Act, 1948 extends to correcting an order founded on an error of law where a levy earlier treated as ultra vires is later validated by a retrospective amendment. Once section 3AAAA was retrospectively upheld as valid, the Tribunal's earlier view that the levy was invalid ceased to be correct, and rectification was justified. The objection that the rectification application was time-barred was rejected because the retrospective amendment supplied the basis for correcting the erroneous order. The Tribunal was therefore competent to rectify its order, and the challenge failed. Case-Laws VAT and Sales Tax Thu, 07 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164641