https://www.taxtmi.com/caselaws?id=257980 Rectification cannot be used to reopen a concluded appellate order or to exercise a disguised power of review; a mistake apparent on the face of the record was not shown, so the Tribunal's rectification order was unsustainable. The first proviso to Section 36(3)(b) of the Bombay Sales Tax Act, 1959 permits remission of the whole or part of interest for recorded reasons, and the earlier reduction of interest to 36% had been made on relevant considerations, including the dealer's financial difficulty. That statutory remission could not be undone through rectification on an erroneous premise. The questions were answered in favour of the dealer and the higher interest levy was set aside. en-us Tue, 24 Feb 2015 00:00:00 +0530 Fri, 27 Mar 2015 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257980 Rectification cannot be used to reopen a concluded appellate order or to exercise a disguised power of review; a mistake apparent on the face of the record was not shown, so the Tribunal's rectification order was unsustainable. The first proviso to Section 36(3)(b) of the Bombay Sales Tax Act, 1959 permits remission of the whole or part of interest for recorded reasons, and the earlier reduction of interest to 36% had been made on relevant considerations, including the dealer's financial difficulty. That statutory remission could not be undone through rectification on an erroneous premise. The questions were answered in favour of the dealer and the higher interest levy was set aside. Case-Laws VAT and Sales Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257980