https://www.taxtmi.com/caselaws?id=263587 Rectification power under Section 22 of the Uttar Pradesh Trade Tax Act, 1948 is limited to mistakes apparent from the record and cannot be used to review an assessment. Where the effect of a notification rate depends on interpretation and the issue admits of more than one possible view, the matter is debatable and outside rectification jurisdiction. The text explains that the dispute over whether the 26.12.2000 notification adopted the rate in the 07.02.2000 notification or attracted the later 30.10.2001 notification required construction of the notification and statutory scheme. On that basis, rectification was not permissible. en-us Tue, 04 Aug 2015 00:00:00 +0530 Wed, 09 Mar 2016 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263587 Rectification power under Section 22 of the Uttar Pradesh Trade Tax Act, 1948 is limited to mistakes apparent from the record and cannot be used to review an assessment. Where the effect of a notification rate depends on interpretation and the issue admits of more than one possible view, the matter is debatable and outside rectification jurisdiction. The text explains that the dispute over whether the 26.12.2000 notification adopted the rate in the 07.02.2000 notification or attracted the later 30.10.2001 notification required construction of the notification and statutory scheme. On that basis, rectification was not permissible. Case-Laws VAT and Sales Tax Tue, 04 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263587