1980 (10) TMI 190

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....gh the Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam, the question of law raised is whether the assessing authority can exercise the power of rectification under section 43 of the Kerala General Sales Tax Act in respect of a matter covered by an order of assessment which had been taken up in appeal before the concerned Appellate Assistant Commissioner and the appellat....

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....estion as to the applicability of the doctrine of merger in such cases is directly covered by the pronouncement of a Full Bench of this Court in Kannan v. Narayani1980 K.L.T. 9 (F.B.)., wherein, dealing with the question as to whether the trial court which passed the original decree in a suit could correct or amend the decree under section 152, C.P.C., in a case where such decree had been the subj....