https://www.taxtmi.com/caselaws?id=28702 Section 3AA of the U.P. Sugarcane Purchase Tax Act permits rectification of mistake only with prior notice and a reasonable opportunity of hearing. The text states that where no communication proposing rectification was given, reopening and alteration of the tax basis breach both the statutory safeguard and natural justice, making the revised tax demand unsustainable. It also states that an appellate order cannot be maintained where the Act does not provide an appeal against an order under section 3AA, so any such appellate exercise lacks jurisdiction. The practical effect described is that rectification-based demands, the appellate order, and related recoveries are liable to be set aside and refunded. en-us Tue, 14 Dec 1982 00:00:00 +0530 Thu, 25 Feb 2010 10:20:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28702 Section 3AA of the U.P. Sugarcane Purchase Tax Act permits rectification of mistake only with prior notice and a reasonable opportunity of hearing. The text states that where no communication proposing rectification was given, reopening and alteration of the tax basis breach both the statutory safeguard and natural justice, making the revised tax demand unsustainable. It also states that an appellate order cannot be maintained where the Act does not provide an appeal against an order under section 3AA, so any such appellate exercise lacks jurisdiction. The practical effect described is that rectification-based demands, the appellate order, and related recoveries are liable to be set aside and refunded. Case-Laws Income Tax Tue, 14 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28702