https://www.taxtmi.com/caselaws?id=282720 Rectification under Section 22 of the U.P. Trade Tax Act is limited to correcting a mistake apparent on the face of the record. It cannot be used to reopen a concluded matter, review the merits, or recall or modify an earlier adjudication based on an alleged error of judgment. As no obvious mistake was shown on the record and the matter had already been heard and decided, the rectification application was held not maintainable and was dismissed. en-us Mon, 21 Oct 2002 00:00:00 +0530 Wed, 21 Aug 2019 12:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282720 Rectification under Section 22 of the U.P. Trade Tax Act is limited to correcting a mistake apparent on the face of the record. It cannot be used to reopen a concluded matter, review the merits, or recall or modify an earlier adjudication based on an alleged error of judgment. As no obvious mistake was shown on the record and the matter had already been heard and decided, the rectification application was held not maintainable and was dismissed. Case-Laws VAT and Sales Tax Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282720