1960 (8) TMI 76

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....1952, had given certain reliefs to the assessee in the following turnovers claimed by him. 1. Transfer and adjustment entries Rs. 2,357 1 5 2. Sales effected outside the State Rs. 1,20,920 2 0 3. Expenses incurred for loading and unloading etc. Rs. 13,575 1 9 4. On a turnover of Rs.4,22,037-4-11 turnover of Rs.1,41,269-8-6 was disallowed and the rest allowed. Rs. 2,80,767 12 5 The total reliefs thus allowed amounted to Rs. 4,17,620-1-7 but at the end of the order, the Commercial Tax Officer only allowed Rs.2,83,124-13-0 and has failed to give the assessee relief to the extent of Rs. 1,34,495-4-7. This mistake was not discovered till quite late. It may be stated that against the assessment the assessee had appealed and the appellate ord....

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...."18. (1) An assessing, appellate or revising authority may, at any time within three years from the date of any order passed by him, rectify any mistake apparent from the record: Provided that no such rectification which has the effect of enhancing the assessment shall be made unless the assessing, appellate or revising authority has given notice to the dealer of his intention to do so and has allowed him a reasonable opportunity of being heard. (2) Where such rectification has the effect of reducing the assessment the assessing authority shall make any refund which may be due to the dealer. (3) Where any such rectification has the effect of enhancing the assessment, the assessing authority shall serve on the dealer a revised notice in F....

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....n is accepted, it would be tantamount to saying that the assessee has the right to apply within three years to any of the authorities specified therein. If that be so, he can, after the order of the appellate Court or the Tribunal or the High Court, as the case may be, apply to the Commercial Tax Officer for the rectification of the mistake made by the appellate or revising authority, so long as his application is within three years from the date of the final order. Such a construction would lead to absurdity and would deprive the words "by him" of the meaning in the context in which they are used. Where the rule prescribes a locus a qua to be "from the date of any order passed by him", it must necessarily refer to the date of the order of ....