https://www.taxtmi.com/caselaws?id=301987 Section 22(1) of the U.P. Sales Tax Act, 1948 permits rectification of a mistake apparent on the record within three years from the date of the order sought to be rectified. The proviso extends time only where a dealer or other interested person files a rectification application within that period, allowing disposal after three years. On this construction, the saving proviso does not apply to suo motu rectification by the authority, which must itself be completed within the three-year limit. A notice issued within time was therefore not enough to validate action taken after expiry of the limitation period, and the contrary view was rejected. en-us Fri, 16 Nov 2007 00:00:00 +0530 Fri, 29 Apr 2022 14:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301987 Section 22(1) of the U.P. Sales Tax Act, 1948 permits rectification of a mistake apparent on the record within three years from the date of the order sought to be rectified. The proviso extends time only where a dealer or other interested person files a rectification application within that period, allowing disposal after three years. On this construction, the saving proviso does not apply to suo motu rectification by the authority, which must itself be completed within the three-year limit. A notice issued within time was therefore not enough to validate action taken after expiry of the limitation period, and the contrary view was rejected. Case-Laws VAT and Sales Tax Fri, 16 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301987