https://www.taxtmi.com/caselaws?id=335056 Section 71 of the Madhya Pradesh Commercial Tax Act permits only rectification of clerical or arithmetical mistakes, or errors arising from accidental slip or omission; it cannot be used to reopen a revisional order on merits or seek a rehearing. The revisional authority had considered the material and rejected it on factual grounds, and no perversity in those findings was shown. In writ jurisdiction under Article 226, the High Court will not act as an appellate forum over such factual determinations. The rectification application was therefore outside the scope of section 71, and no interference with the revisional order was warranted. en-us Fri, 29 Apr 2016 00:00:00 +0530 Fri, 25 Nov 2016 11:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335056 Section 71 of the Madhya Pradesh Commercial Tax Act permits only rectification of clerical or arithmetical mistakes, or errors arising from accidental slip or omission; it cannot be used to reopen a revisional order on merits or seek a rehearing. The revisional authority had considered the material and rejected it on factual grounds, and no perversity in those findings was shown. In writ jurisdiction under Article 226, the High Court will not act as an appellate forum over such factual determinations. The rectification application was therefore outside the scope of section 71, and no interference with the revisional order was warranted. Case-Laws VAT and Sales Tax Fri, 29 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335056