1993 (2) TMI 274

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.... for the appellant.   Pramod Swarup, Advocate, for the respondents.   --------------------------------------------------   The judgment of the Court was delivered by   KULDIP SINGH, J.-This appeal, by way of certificate granted by the High Court, relates to the interpretation of section 22 of the U.P. Sales Tax Act, 1948, ("the Act") as it existed at the relevant ti....

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....of 1972), the State Government also filed an application dated March 9, 1973 (1972, according to appellant) for the rectification of the revisional order dated April 17, 1969 (as rectified on August 13, 1969). The application for rectification was allowed on April 17, 1974 (1973, according to appellant) and the revision petition of the assessee was dismissed. The assessee challenged the order by w....

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....nd is intended to cover the overtaking of the jurisdiction by the concerned authority. According to the appellant once an application has been made before the concerned authority within the period of three years then the deciding authority can pass suitable order even after the expiry of the three year period provided under section 22 of the Act. Section 22 of the Act was amended by the U.P.....