https://www.taxtmi.com/caselaws?id=347305 Section 22 of the U.P. Trade Tax Act permits rectification only of a mistake apparent from the record and does not authorise appeal, revision, review, reassessment or reappreciation of evidence. A patent error may still be corrected where a retrospective validating amendment changes the legal position and the appellate order no longer reflects the law as it stands after that amendment. The expression "interested person" was treated as wide enough to include the assessing authority, so rectification could be sought after disposal of the appeal against the appellate order. On that basis, the rectification was held valid and tax on lease rent under Section 3F remained payable. en-us Mon, 28 Aug 2017 00:00:00 +0530 Mon, 27 Aug 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347305 Section 22 of the U.P. Trade Tax Act permits rectification only of a mistake apparent from the record and does not authorise appeal, revision, review, reassessment or reappreciation of evidence. A patent error may still be corrected where a retrospective validating amendment changes the legal position and the appellate order no longer reflects the law as it stands after that amendment. The expression "interested person" was treated as wide enough to include the assessing authority, so rectification could be sought after disposal of the appeal against the appellate order. On that basis, the rectification was held valid and tax on lease rent under Section 3F remained payable. Case-Laws VAT and Sales Tax Mon, 28 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347305